2001 (10) TMI 485

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..... dition of pre-deposit of the penalty amount of Rs. 10,000.00 (Rupees ten thousand), I take up the appeal itself, with the consent of both sides. 2. The brief facts of the case are that the BSF Authorities intercepted one boat carrying miscellaneous grocery goods, household goods and Indian Currency from the persons found in the boat. The same were seized by the Officers on the ground that the go .....

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..... also note that the Commissioner of Customs (Appeals) has recorded that apparently, there was an attempt to export the goods of Indian origin in a clandestine manner. The use of expression, apparently by the Commissioner (Appeals) shows that there is not sufficient proof that the goods in question were meant for illegal export to Bangladesh. As such, keeping in view the totality of the facts and .....

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