2018 (9) TMI 516

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....kashs Tripathy, Sr. SC, Customs and Satya Vrat, for the Respondent. JUDGMENT [Judgment per : Rajendra Menon, CJ. (Oral)]. - This is an appeal filed by the assessee under Section 130 of the Customs Act, 1962 calling in question tenability of an order dated 18-12-2015 passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata in the matter of imposing duty a....

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.... was stated that goods have been stored and were meant to be taken to Nepal as was being done in the past. The godowns in question were 100 meter away from each other and based on the statement made by various persons including Smt. Soni Jaiswal wife of Umeshwar Prasad Jaiswal who were owners of the second godown action was taken for seizure of the goods and the Tribunal on being satisfied that th....

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....n movement, a presumption cannot be drawn that the goods were stored for movement across the border. That apart, it was argued that the ingredients necessary for drawing an assumption under Section 113 of the Customs Act is not made out. Further it was submitted that in this case penalty has been imposed not only on the proprietor concern but also on the individual or owner of the establishment wh....

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....l has recorded a finding that both these persons categorically admit that the seized goods were meant to be exported to Nepal. In paragraph 4.5 of the impugned order the Learned Tribunal has referred to the documentary and oral evidence in this regard. The earlier similar act by the appellant in illegally transporting the goods and various other material are available to hold that an attempt was m....