2002 (3) TMI 673

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....ant, for the Respondent. [Order]. - The Revenue has filed the present appeals against the order of Commissioner of Customs (Appeals) vide which he has set aside the confiscation of the grocery items and the carrier trucks as also the personal penalties imposed upon the driver and khalasi of the truck on the findings of the alleged attempt to export the same to Bangladesh. 2. I have h....

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....r to have been seized on the ground of attempt to export. The place where the truck carrying the said goods was intercepted is the normal route for approaching the appellants' shops. As such it cannot be said that the point of interception is indicative of the goods being meant for export to Bangladesh and not for retail sale from their shops. It is also observed that in their statements before Cu....

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....the truck. I set aside the impugned order accordingly and allow all the appeals with consequential relief to the appellants." 4. The Revenue in their grounds of appeal have not disputed the above findings of the appellate authority that the appellants were having grocery shops in that area and the place where the truck was intercepted was the normal route to arrive at their shops. They ....