TaxTMI 
TaxTMI 
2018 (8) TMI 369
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.... Appellant Shri S. Guha, AC (AR) for the Revenue ORDER Per Shri Bijay Kumar Misc. Application has been filed by the appellant/applicant for restoration of their appeal which was dismissed for non-prosecution vide Final Order No.FO/75888/2018 dated 03.05.2018. Ld. Advocate appearing on behalf of the applicant submits that the appellant Shri Dilip Kr. Paul was all along under medical treatment a....
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....-23A-6934 valued at Rs. 36,20,000/- were being transported from Agartala to Kolkata and on the suspicion that these goods were of the foreign origin, the truck was brought to Kolkata from Barasat where it was intercepted by the Preventive team of the West Bengal Preventive Commissionerate. After fulfilling the legal formalities the truck was put to seize and the goods were detained. After followin....
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....grounds: (i) The number plate of the truck in which the scraps were being carried out was defaced with grease and which has been confirmed by the driver of the truck. In his statement he has stated that this was done probably to cover the goods under suspicion of being smuggled goods. (ii) The report of the Asst. Commissioner, Agartala is inconclusive and therefore cannot be relied upon. Durin....
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....he Adjudicating Authority has arrived at the conclusion that the goods are of Bangladesh Origin whereas the report sent by their own Asstt. Commissioner states that it is not possible to substantially justify the origin of these scraps to be of Bangladesh origin. 8. Regarding carrying of two consignment notes, it is not clear from the investigation report that these consignment notes were of the ....