2002 (10) TMI 671

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....e Respondent. [Order]. -  As per 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 Kaliacha....

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....de licence; that the goods were being moved 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 adjudicatin....

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....t rejected his appeal by observing that there 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 authorit....

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....ck, there is no direct evidence of any attempt by the appellant to export the Dal to Bangladesh and the circumstantial evidences referred to by the lower authorities are not sufficient enough to even create doubt against the appellant. I also note that the appellant has claimed ownership immediately after the date of the seizure. The truck driver had also named the appellant as the owner of the go....