2001 (10) TMI 811

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....nt. [Order]. - All the appeals are being disposed of by a common order as they arise out of the same impugned order passed by the authorities below vide which they have confiscated the various grocery items belonging to all the appellants and have imposed penalties of different amounts on the appellants. 2. I have heard Shri P.K. Ghosh, ld. Consultant for the appellants and Shri D.K. Bhow....

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....ot correct inasmuch as they were moving towards their shop. There is no other evidence on record showing any attempt on the part of the appellants for the illegal export of the goods to Bangladesh. 4. Narration in the show cause notice shows that the truck was in­tercepted at Nandanpur bus station. The claim of the appellants having purchased the goods from Calcutta, for which they have ....