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Issues:
1. Confiscation of goods for alleged illegal export. 2. Failure to issue a show cause notice to the appellant. 3. Adequacy of evidence for illegal export to Bangladesh. Analysis: Issue 1: Confiscation of goods for alleged illegal export The case involved the interception of a truck carrying Masur Dal, allegedly meant for illegal export to Bangladesh. The appellant, who claimed ownership of the goods, was not issued a show cause notice despite requesting the release of the goods. The Additional Commissioner of Customs confiscated the dal, citing illegal export as the reason. The appellant appealed to the Commissioner (Appeals) reiterating that he was not involved in any illegal export activities. However, the appeal was rejected based on the observation that there was enough evidence to doubt the intended illegal export. The Commissioner upheld the confiscation order, leading to the appellant's appeal to the Appellate Tribunal. Issue 2: Failure to issue a show cause notice to the appellant The appellant argued that despite claiming ownership and requesting the release of the goods, no show cause notice was issued to him. The absence of a formal notice deprived the appellant of the opportunity to present his case effectively. The Tribunal noted that the appellant had promptly claimed ownership after the seizure, and the truck driver had identified him as the owner. Additionally, the appellant had provided a statement to the customs officers. The failure to serve a show cause notice on the appellant was deemed unjustified, especially considering his active involvement and cooperation in the proceedings. Issue 3: Adequacy of evidence for illegal export to Bangladesh The Commissioner (Appeals) based the decision on the belief that the Masur Dal could potentially be transported to Bangladesh using small boats waiting on the river side, without requiring precise evidence. However, the Tribunal found the circumstantial evidence insufficient to create doubt against the appellant. The appellant demonstrated that the location of interception and the intended destination were both far from the border, with a river separating the countries, making direct export via truck implausible. The appellant's immediate claim of ownership, driver's statement, and submission of relevant records further supported his innocence. Consequently, the Tribunal overturned the lower authorities' decision, ruling in favor of the appellant and allowing the appeal with consequential relief. In conclusion, the Appellate Tribunal set aside the confiscation order, emphasizing the lack of substantial evidence linking the appellant to illegal export activities and criticizing the failure to issue a show cause notice. The judgment highlighted the importance of due process and the need for concrete evidence to justify confiscation in cases of alleged illegal exports.
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