2017 (1) TMI 466

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....ere waiting for one Shri Pramod Kumar of M/s S.H. Food Products of Sitamari, were told them that he would be coming with empty trucks to get the Dal loaded on each trucks. Shri Manish Hisaria, hushand of Smt.Poonam Hisaria, proprietor of M/s S.H. Food Products, Satamari, in his statement, stated that they had purchased the said Dal from Katni and Delhi and were meant to be sold in India. It is categorically stated that the said Dal would not be exported to Nepal. During investigation, it was found that the seized goods were accompanied with challans of M. S.N.G.Trading Company, G.R. of M/s Jahangirbad, Patna Transport Company, challan of Shivam Transport Company, bill of M/s Rahul Traders, all are consigned to M/s S.H.Food Products, Sitamar....

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....hicles no.UP-64F-1825 and No.UP-13N-9599 have also stated that the consignee was S.H.Food Products Company, Sitamarhi and not any person or firm in Nepal. I further observe that in the Show Cause Notice the confiscation of the two trucks have been proposed but the owners/drivers of the two trucks have not even been made Noticees. If the goods were under transportation of the goods upto Nepal unlawfully, then the owners/drivers of the two seized trucks should also have been made Noticees in the show cause notice for their involvement in the unlawful transportation of the goods upto Nepal. I further observe that the investigation of the case and framing of the SCN has not been done satisfactorily inasmuch as the allegation of attempted illega....