2001 (7) TMI 237

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....lk sarees from head-loads near B.P. No. 78/9.5 and subsequently the same were handed over to the customer, who seized the same as unclaimed on the reasonable belief that the same were meant for illegal attempt for export to Bangladesh. 2. On 3-1-97 the appellant claimed the ownership of the seized goods stating that on 23-12-96, while he was bringing the said 531 sarees for his shop by horse-driv....

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....mitted by the appellant cannot be accepted as relevant valid document for the seized sarees and the appellant cannot be accepted to be the owner of the goods. Accordingly, by holding that since the place of seizure was near to the border he confiscated the sarees for attempt to illegal exportation to Bangladesh. He also imposed personal penalty of Rs. 25,000/- (rupees twenty-five thousand only) up....