2006 (1) TMI 412

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed at the spot and they found the truck there and labourers were opening patra of the truck. On seeing the police officers, they ran away towards Nepal and police could not chase them because of darkness. But they found the truck driver there and asked his name and address. He told his name as Ram Lal, resident of Civil Line, District Badaun. When he was asked for the documents for the goods, he stated that there is no document with him and he told the police officers that he was taking these goods from Badaun to Nepal. Police party accordingly detained these goods and arrested the driver. The truck along with the goods was handed over to the custom officers. The custom officers on 5-11-1998 recorded the statement of Shri Ram Lal, driver of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the Foreign Trade (Development and Regulation ) Act, 1992 read with Export and Import Policy 1992-97, potatoes are restricted for export and, accordingly, found these goods liable for confiscation as these goods were intended to be exported in contravention of Section 11 and 7 (c) of the Customs Act. He also observed that nobody from M/s. Ushullah & Company, Sohratgarh approached to claim the ownership of the goods after the case was booked. He also found that M/s. Nawada Aloo Company, Badaun, Shri Promod Kumar, Shri Ram Lal, driver and M/s. Ushullah & Company are liable for penalty. Accordingly, he absolutely confiscated 90 Qtls. of potatoes. He confiscated truck No. MP 07B/7064 but allowed it to be redeemed on payment of redemption fine....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pt does not arise. Accordingly, it was pleaded that no case has been made out against the appellants and the proceedings may be dropped. Reliance was also placed on the decision of the Tribunal in the case of Shri Ram Saran Mukesh Kumar & Others v. CC, Lucknow, decided in Final Order No. 2009-2011/05-SM(BR) dated 24-10-2005 wherein under identical circumstances, the appeals were allowed. 3. On behalf of the Revenue, it was argued that Farad Baramadgi shows that truck was standing near the no mans land at Barhni Dihwa and labourers were opening the patra of the truck to make unloading of the goods. The labourers also ran away towards Nepal when the police officers came there. It shows that they were attempting to export the goods to ....