1970 (4) TMI 61

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....d legal representatives of the deceased and since the death of the deceased have carried on and are still carrying on the business of Messrs. National Radio. 3.On the 7th April, 1965 the shop of Messrs. National Radio was searched by various officers of the Customs Department. In course of the search, the Customs Officers seized 16 transistors, one tape recorder and a flat file. 4.Thereafter the usual notice to show cause was served on Messrs. National Radio and also on one Shri Dwarka Das Singh the petitioner No. 5 who, according to the petitioner Nos. 1 to 4, had kept these 14 transistors radios in a steal trunk with Messrs. National Radio in its said shop for minor repairs. 5.In the meantime, Gopal Chandra Dey dies and his minor....

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....attention is next drawn to paragraph 15 of the petition where it is stated as follows :- "No evidence whatsoever was adduced or tendered on behalf of the Customs Department in support of the contention of the Department that the seized articles had been illegally imported. In fact no evidence or material on any point whatsoever was adduced on behalf of the Customs Department." 10.Reference is next made to the order of adjudication in support of this contention that no evidence of any one on behalf of the Customs Authorities has been recorded or referred to therein. 11.In my view, this contention that no evidence was adduced by or on behalf of the Customs Authorities is well founded. I do not find any record either in the order of a....