TaxTMI 
TaxTMI 
2024 (6) TMI 454
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....art mobile phones were being exported illegally to Bangladesh, the police officials seized goods and the vehicle and the Appellants were handed over to the Customs officials for taking further necessary steps. After due process, Customs officials seized 154 numbers of smart mobile phones and the vehicle which was used for transportation of these goods. The present Appellant, Shri Ripon Ahammed recorded statement on 20/08/2020, wherein he has stated that the 154 numbers of smart phones were received in three cartons from one Shri Bijoy kumar Das, proprietor of M/s. M. T. Enterprise, Melarmath, Agartala and that person has directed the Appellant to supply these mobiles to various shops at Bishalgarh Market, Bishramganj Market, Udipur Market, ....
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....ara 10 of the OIO wherein the details of the Statements recorded by the Appellant is extracted. From these extracts, it is seen that the Appellant has named (i) Mr. Raju of Bishalgarh market towards purchase of 25 pieces (ii) Ronny of Bishalgarh Market purchase of 30 pieces of mobile phones, (iii) Ratan of Bishramgang Market purchase of 25 pieces of mobile phones, (iv) Sanjit of Udipur Market for purchase of 25 mobile phones (v) Faruk Mia of Sonamura for purchase of 30 pieces and (vi) Kaiyam of Sonamura Market for purchase of 40 pieces of Mobile phones. In most of the cases, the mobile numbers of these persons have also been provided by the Appellant. The Learned Consultant submits that the Department has not taken up any investigation with....
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.... and the proceedings have been done purely only assumptions and presumptions basis. He submits that even in the statement recorded from Shri Hanif Maishan, driver of the vehicle, has also stated that they were going to deliver these Mobile Phones to shops situated at Bishalgarh, Sonamura etc. which are very much part of Indian Territory. In view of these submissions, the learned Consultant prays that the present Appeal may be allowed. 4. The Learned AR reiterates the findings of the Adjudicating Authority and supports the confiscation and penalties imposed. 5. Heard both sides and perused the Appeal Papers and relevant documents. 6. Admittedly, the goods in question were seized when they were moving within the territory of India about mo....