2001 (7) TMI 237

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....ed 531 pieces of cotton and silk 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 s....

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.... concluded that the cash memos submitted 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/- (ru....

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....nsidered to be a ground showing that sarees were meant for exportation. Similarly the enquiries conducted by the Revenue as regards purchase of the sarees has not resulted in any negative report inasmuch as one of the shop was found to be closed and no enquiries could be conducted and the second shop, there is not statement of the owner showing that the sarees have not been sold by him. Merely bec....