2015 (12) TMI 1590

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....l has been filed by the Revenue against OIA No. 81/PAT/CUS/Appeal/2011, dated 29-4-2011 passed by Commissioner (A) Patna as first appellate authority. First appellate authority has upheld the OIO No. 05-CUS/ADC/ERI/2010, dated 13-1-2010 under which adjudicating authority dropped the proceedings against the appellant. 2. Sh. A. Kumar AC (AR), appearing on behalf of the Revenue argued that in ....

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.... 4. Heard both sides and perused the case records. The issue involved in these proceedings is whether pulses seized from a godown within two kms of the Indo-Nepal border were attempted to be exported to Nepal. Revenue has relied upon the oral unrecorded sayings of some of the villagers and the statement dated 12-9-2008 of Sh. Wazir Ahmed, a resident of the village where seizure was made. It i....