2002 (3) TMI 480

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..... e appellant has made a prayer for decision on merits. Accordingly, I have heard Shri T.K. Kar, learned S.D.R. for the Revenue. 2. As per the facts on record, one truck belonging to the appellant and loaded with various miscellaneous goods like biri, sugar and various grocery items along with Phensedyl Cough Linctus, was intercepted by the BSF Officers on the alleged ground that the goods were me .....

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..... er that there is a clear finding by the Commissioner that no evidence whatsoever was produced to substantiate the charge that the seized goods were attempted to be exported illegally. Merely because nobody has claimed the ownership of the Phensedyl Cough Linctus totally valued at Rs. 14,200.00 (Rupees fourteen thousand two hundred), the confiscability of the truck does not arise in terms of the pr .....

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