2004 (4) TMI 341

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....pondent. [Order]. -  This appeal has been filed against the order-in-appeal passed by the Commissioner of Customs (Appeals) 10-3-2003. Brief facts of the case are that on 23-9-1998, the BSF of Jalangi B.O.P. intercepted 1200 Kgs. of Sugar near B.P. No. 157/22-R as unclaimed and was handed over the same to the Customs officers, Jalangi on 29-9-1998. Subsequently, one Mr. Kadar Hossain of....

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....estigation was conducted by the Officer-in-Charge, Customs, Post Jalangi. It was not exported to Bangladesh not it was seized during such attempt. He submits that he has submitted voucher for the said goods. Therefore, he submits that the goods may be returned to him and the appeal may be allowed. Learned Departmental Representative submits that is a discrepancy in the quantity of the sugar. The s....

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.... the appellant. As submitted by the Advocate, the sugar was transported by bus and Mr. Kadar Hossain was travelling in the same bus but neither the bus ticket of Mr. Kadar Hossain nor the luggage ticket for the transportation of sugar has been produced by the appellant. This could have given support to the claim of Mr. Kadar Hossain. Any bus operator or Conductor will not allow any person to trans....