2009 (7) TMI 1286 - AT - Customs

Smuggling - sugar - Case of the Revenue is that the sugar is being stored near the Bangladesh Border and it is for smuggling to Bangladesh and it is well known fact that there has been regular smuggling of sugar through this area - Held that - no evidence whatsoever has been adduced to show that the confiscated sugar was being attempted for illegal export. The sugar was merely stored in godown and storing is not synonymous with attempts to illegal export to Bangladesh. In view of these facts and as there is no evidence on record that the sugar is being smuggled to Bangladesh - appeal dismissed - decided against Revenue.

Summary

The Appellate Tribunal CESTAT, Kolkata dismissed the appeal filed by Revenue against the confiscation of sugar stored near the Bangladesh border, citing lack of evidence of illegal export attempts. The impugned order was upheld as there was no proof of smuggling to Bangladesh.