2024 (2) TMI 1137

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....rized Representative for the Respondent ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order wherein it was held that the appellant has attempted to export the goods illegally. Consequently, redemption fine and penalty are imposed. 2. The facts of the case are that on 19.12.2015 around 1.00 PM, the SSB personnel of BOP, Sonbarsa, District - Sitamarhi, in the c....

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....provisionally released to the appellants and the matter was finally adjudicated. 3. On adjudication, it was held that the goods are liable to confiscation and a redemption fine of Rs.26,800/- was demanded and a penalty of Rs.15,000/- was imposed and the bicycle, which was recovered during investigation, was also absolutely confiscated having value of Rs.9,000/-. Against the said order, the appe....

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....were attempted to be exported outside India without proper documentation and without proper channel and no corroborative evidence has been produced on record. Further, the statement of the appellant was recorded during the course of investigation wherein the appellant claimed the ownership of the goods and the ownership of the bicycles recovered during investigation. As no corroborative evidence h....