2007 (3) TMI 620

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....ri A. Hore, JDR, for the Respondent. [Order]. -  Heard both sides. 2. The Lower Appellate Authority has upheld the order of the original authority who has held as follows : "On careful analysis of the facts and circumstances of the case, I find that there is adequate physical/circumstantial evidence regarding attempted exports in an illicit manner. The relevant facts/consider....

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....or release of seized sugar without any licit document/papers regarding acquisition/transportation/exportation of the goods. There is no cogent evidence on record regarding legal ownership of said goods by the claimant." 3. Heard Shri B.N. Chattopadhyaya, ld. Consultant appearing for the appellants. He states that the impugned sugar was being carried by the metal road away from the border, ....