TaxTMI 
TaxTMI 
2003 (6) TMI 378
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.... the Respondent. [Order]. - Vide the impugned Order, the authorities below have confiscated the metal scraps (zinc and brass) on the ground that the same was smuggled. 2. As per facts on record, one truck coming from Karimpur side was intercepted by the BSF on 20-7-99 and was found to be loaded 1000 Kgs. of Zinc Metal Scraps and 1,000 Kgs. of Brass Metal Scraps. On interception by th....
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....ant. 4. Shri K. Chatterjee, learned Consultant for the appellant submits that there is nothing on record to show that there was foreign marking on the metal scraps in question. The entire case of the Revenue is based on assumption and presumption. He, further, submits that in any case, the metal scrap is a non-notified item in terms of the provisions of Section 123 of the Customs Act, 1962....
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....e places reliance on a number of decisions of Tribunal to the same effect as also upon the Commissioner's own Adjudication, Order No. 3/Cus/Com. (Prev.)/WB/98, dated 28-4-98 observing that there is a market of metal scraps in that area and releasing the seized metal scrap. 5. Shri T.K. Kar, learned S.D.R. for the Revenue reiterates the reasoning of the authorities. 6. I have consid....
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....e been dismissed without showing any reason. Similarly, I note that fleeing of the driver on seeing the BSF Officers is by itself, no proof of the goods being of smuggled character, as held by the Tribunal in the case of Rajdoot Road Carrier & Others v. C.C., Lucknow reported in 2000 (118) E.L.T. 146 (Tribunal) = 1999 (35) RLT 69 (CEGAT), wherein it was held that running away of the driver at the ....