2020 (2) TMI 765

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...., Patna. 2. Briefly stated the facts of the case are that on 05.11.2014, the Customs officers (Prev.), Patna, while patrolling Bhithamore near Indo- Nepal border saw a truck parked on the roadside and some persons were unloading some packages from the said truck. The said Officers, intercepted the truck and found 508 cartons, remained out of 530 cartons of pesticides. After thorough investigation, a show cause notice dated 30.04.2015 was issued to the appellants alleging that they were found involved in illegal attempt for exportation of 508 cartons of pesticides without any valid Bill of Export and the same are liable for confiscation under Section 113(b) and 115(2) of the Customs Act, 1962, and liable for imposition of penalty. The adj....

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.... the order passed by the Commissioner (Appeals) and remanded the matter to the Commissioner (Appeals) for fresh decision on the basis of submissions made by the noticees. 5. The Commissioner (Appeals) vide his order dated 09.07.2018 observed as under:- "10. From the discussion above, one thing is clear. It is not a very clear cut case. On the one hand there are substantial documents buttressing the claim of the appellants about the entire operation being perfectly legal and there being no wrongdoing on their part. On the hand there is no satisfactory explanation for the truck being present at Bhithamore instead of Jainagar wherefrom it was to leave the Indian borders. While the appellants have tried to explain this by way of nea....

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....ure was to be completed by the Transporter but the transporter claims he had nothing to do with it. This is baffling. There are some glaring omissions in the investigation as well. There is nothing on record to show who directed the driver to go to Bhithamore instead of Jainagar. They should have enquired from the Commercial Tax department as to whether they allow exemption of VAT, in case of export, with / without proof of export and whether they allow it if the check post has been changed without intimation / necessary amendment. 11. I believe there is no case against appellant nos. 1 and 2. They have complied all the provisions and whatever lapses are there, like change of checkpost, are because of the transporter. The cases of ....