2003 (2) TMI 300

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....rieved with the absolute confiscation of motorcycle under the provisions of Section 113(b)(d) of Customs Act, 1962. 2. As per facts on record the BSF officers intercepted one motorcycle on 15-9-2001 being driven by the appellant and one Bangladeshi national namely Tapas Das. The appellant reportedly fled the scene and Shri Tapas Das in his statement before the officers submitted that he had ....

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..... Commissioner of Customs confiscating the motor cycle under Section 113. On an appeal against the above order did not succeed before the Commissioner (Appeals). Hence, the present appeal. 4. Shri D.K. Saha, ld. Consultant appeared on behalf of the appellant and submits that there was no charge of illegal export of motorcycle of Bangladeshi national and as such confiscation of the same under....

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..... has confiscated the motorcycle under Section 113, his finding portion is to the effect that the appellant is involved in carriage of passenger through unauthorised route. There is no finding in his order that the motorcycle was meant for illegal export to Bangladesh. Even the show cause notice proposed confiscation under Section 115 of the Act. As such it is not a case of mere wrong quoting of t....