TaxTMI 
TaxTMI 
2002 (10) TMI 671
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....er the facts on record BSF officers intercepted one truck on 26-3-98 and the search of the same resulted in recovery of 6,500 Kgs. of Masur Dal valued at Rs. 78,000/-. The driver of the truck in his statement deposed that one Shri Pradeep Poddar was the owner of the goods, which were loaded at Dhulian Bazar near Dhulianghat and he was going towards Kaliachak as per the instructions of the owner. H....
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....ed under a road challan. 2. It is seen that though the appellant had claimed his ownership to the goods and had requested to the department to release the same, no show cause notice was issued to him. The show cause notice was issued by the Revenue to the other concerned persons. The appellant on its own filed a reply before the original adjudicating authority giving reference to his earlier....
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.... was ample evidence creating a reasonable doubt that the Masur Dal was meant for illegal export to Bangladesh. He observed that the goods could be carried to Bangladesh by small boats waiting on the river side and the department is not required to prove its case with mathematical precision. Accordingly he confirmed the order passed by the lower authorities. Hence the present appeal. 4. I hav....