TaxTMI 
TaxTMI 
2006 (3) TMI 468
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.... by a common order. 3. The relevant facts that arise of consideration are that the officers of DRI intercepted a vehicle on 14-10-2002 and found that the said vehicle was loaded with 205 bags of copper scrap weighing around 14,800 kgs of third country origin. The sample of the said copper scrap was sent for chemical analysis report. On a reasonable belief that these goods were sought to be smuggled into India, the Officers seized the goods and investigated the matter further. On the completion of the investigation, the officers issued show-cause notice to the appellants before me and on an adjudication, the said goods were absolutely confiscated and penalties imposed on the appellants. On an appeal, the Commissioner also concurred wit....
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....des and perused the records. I find from the records that the driver and the khalasi of the truck, intercepted by DRI Officers on 14-10-2002, gave voluntary statements regarding the situation under which the goods were loaded in the truck. They gave statement that the appellant and the representative of the transport corporation were present when the goods were loaded in the vehicle near the border of Nepal. They also stated in their statement that these goods were brought by some persons across the border from Nepal on a hand cart. These statements were not retracted by the driver and the khalasi. I also find from the record that the driver has also filed an affidavit in support of his statement stating that whatever stated in the statemen....