2017 (11) TMI 1884

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.... the Appellant. Shri S.K. Naskar, AC (AR), for the Respondent. ORDER Briefly stated the facts of the case are that on 10-2-2014, the Customs officers intercepted a vehicle at Dak Bunglow More, Barasat, proceeding to Bongaon. On demand, the driver of the vehicle produced lorry challan without specific description of the goods, the consignor etc., and consignee being M/s. Govind Exports Int....

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....goods were provisionally released and exported through Petrapole Land Customs Station by Bill of Export dated 26-8-2015. It is submitted that the confiscation and imposition of penalty are to be set aside. It is also submitted that the goods were seized on the outskirts of the city on mere suspicion. 4. I find that the appellant claimed the seized goods but thereafter withdrew his claim fo....