TaxTMI 
TaxTMI 
2019 (6) TMI 575
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.... concerns the export of 200 MT of non-Basmati rice under DEPB Scheme. This item was allowed for export until 24/3/2008 when its export was prohibited. This resulted in difficulties for consignments which were already in the process of export. Customs Department issued public notice dated 25/3/2008 in which certain transitory arrangements were made to allow export of consignments of non Basmati rice which were received within the Customs approved area by 6/3/2008. 3. M/s. Tapan Traders, Calcutta (Proprietor Shri Tapan Kundu) filed bills of export for 200MT of non Basmati rice through the Petrapole Land Customs Station. The Bills of export No. 3444-3555 both dated 3/3/2008 were filed through the CHA M/s. Overland Agency (Proprietor Shri Sam....
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....r issue of show cause notice, case was adjudicated by the Commissioner of Customs by issue of the impugned order in which he ordered confiscation not only of 110MT of seized non Basmati rice but also 11 trucks used in the transactions. He also imposed penalties on various persons. 6. Presently the appeals filed by M/s. Tapan Traders, Shri Samir Bhattacharyya, proprietor, as well as Shri Raju Bose, employee of the CHA (M/s. Overland Agency) are before us. These appeals are taken up for disposal through a common order. 7. None appeared on behalf of M/s. Tapan Traders. Shri Rajendra Jonko , Consultant appeared for Sri Raju Bose and Sri Samir Bhattacharyy. Shri S. Guha, A.C. (AR) represented the Department. 8. The arguments advanced on be....
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....ed to that of 5 waiting trucks. Hence, detention and seizure of the returning trucks as well the waiting trucks for investigation. iv) The Investigation was lop sided and partial in as much as the concerned persons were not investigated. Copies of Customs papers B/Es etc. were not produced; the copy of Register at the Parking zone not produced; the statement of the Caretaker of the Parking area not recorded, the statement of the Customs Officer who handled and processed the export Customs papers like B/Es etc. , the statements of Trucks Drivers and Khalasi ,Custodian of Vehicles, papers and keys have not been recorded which could throw light on the actual offender and motive behind changing the Number Plates. v) The S.C.N. has been is....
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....even after 24/3/2008 when the prohibition was notified. In the facts of the present case, there is no dispute that the goods covered by two bills of export were duly entered for export at the Customs designated area on or before 6/3/2008. The subsequent developments have given rise to the present case. 12. The investigation by the Customs Authorities have revealed that the goods already loaded on six trucks were taken out and reloaded in eleven trucks and subsequently produced on 30/5/2008. Out of 200 MT, the consignments to the extent of 90 MT were exported. However, the balance 110MT was not allowed for export but seized when it came into light that the trucks carrying these goods were not the same trucks which were entered in the parki....