2001 (8) TMI 1081

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Respondent. [Order]. -  After dispensing with the condition of pre-deposit of penalty of Rs. 1,000/- (rupees one thousand only) imposed on each of the 8 appellants, I take up all the appeals together. 2. After hearing Shri P.K. Ghosh, learned Consultant appearing for the appellants and Shri D.K. Bhowmik, learned JDR appearing for the Revenue and after going through the i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f their business and papers showing the purchase of the chana whole were also produced by the truck driver but the same were not taken note of by the BSF officers. In this connection, he draws my attention to the show cause notice which states to the effect that enquiry was conducted by the officer in-charge, Customs, Majda and submitted his report wherein he stated that the ownership of the truck....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntary evidence produced by the appellants, the Revenue has not produced any evidence to show that the goods were in the process of illegal exportation to Bangladesh. The appellants are having their shop at Banpur, for which they have to necessarily move through the said Railway Crossing, the place of interception. The said factor cannot be taken up as a ground or evidence for reflecting upon the a....