9911796707
TMI Blog1994 (3) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Act, 1962. The brief facts of the case are that on 27-6-1984, a secret information was received in the evening at Barhani, and the Customs Officers found in the No - Mens land at Indo-Nepal Border, 3 Bullock-Carts loaded with woollen yarns in 24 bundles one Shri Prahlad Rai Kanodia was found directing the Carters to move towards `No-Mens land. He was apprehended by the Customs Officers, who stated that the said goods were booked from Bhadohi by Railways to be carried to Nepal. Shri Kanodia also stated that already 48 bales of woollen yarns had been exported to Nepal. 45 bales of woollen yarns were found lying at the R.S. and 33 bales were released on 28-6-1984 by Sri Samiran, a man of Shri Prahlad Rai, Sri B.N. Lal, Coaching Supe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in this regard. 5. The learned Advocate, Shri P.K. Das appearing on behalf of the appellant in Appeal No. C-40/86 reiterated the above-said arguments advanced by Shri K. Chatterjee, learned Consultant for Appeal Nos. C-55/86 C-64/86. 6. Replying the contentions advanced by S/Shri K. Chatterjee and P.K. Das, the learned Junior Departmental Representative, Shri B.B. Sarkar for the respondent Collector stated that there are several factors which connect the appellants with the alleged attempt to export the above-said woollen yarns. He invited our attention to the impugned order and reiterated the same. 7. We have considered the submissions of both sides. In order to understand the case we should advert ourselves to the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old that they were the very same goods which were being taken out of India to Nepal by Shri Prahlad Rai Kanodia. Even otherwise, it must be shown that these appellants actively abetted Shri Kanodia for the attempt to smuggle the goods in question to Nepal. Except some documents showing that the appellants had sold the goods in question, there is no other evidence to connect the appellants with the alleged act of attempt to export the goods out of India. The appellants cannot be found guilty on mere presumption. There must be some material to connect them with the alleged act of attempt to smuggle the goods. Merely because the appellants had sold certain Woollen Yarns at Bhadohi which is the Indian Territory and which is 200 kms away from th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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