9911796707
TMI Blog2003 (6) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... 113 of the Customs Act, 1962 on the finding that the same were meant for illegal export to Bangladesh. 2. As per facts on record, the BSF Officers on 18-7-98 recovered 4,200 Kgs. of Sugar, 700 Kgs. of rice and 350 Kgs. of masurdal from a place which is two kilometres away from the Indo-Bangladesh Border. The said seizure was made, according to the BSF Officers, as unclaimed. The goods were subsequently handed over to the Customs who seized the same on the reasonable belief that the same were meant for exportation to Bangladesh. After a gap of about 2/3 days, the appellants claimed the ownership of the part of the goods in question and also produced documents showing purchase of the sugar and masurdal from the wholesale dealer and subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals), has not been considered by him. 5. I have also heard Shri T.K. Kar, learned SDR, for the Revenue. 6. In the present case, various grocery items have been seized originally by the BSF Officers on the ground of attempt to export to Bangladesh. The BSF Officers have observed that the place of seizure was within an area of two kilometres away from the Indo-Bangladesh Border and the goods were seized as unclaimed. No exact place of seizure has been mentioned by the BSF Officers. The Customs Officer who has investigated the claims of the appellants, has observed that he has visited the place of seizure as mentioned by the BSF's Seizure Memo and as stated by the claimants. He has reported that he visited the places as stated by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by the BSF Officers on 18-7-98. 7. The above report of the Officer-in-Charge of the Jalangi Customs, submitted to the Assistant Commissioner of Customs, reflects upon the fact that how the BSF Officers are making out the cases in that area for attempted export to Bangladesh. I have dealt with a number of identical cases in the past and has held that there were no evidence for showing any such attempt made on the part of the owners. The above detailed report of the Jalangi Customs has clarified the situation prevailing in that area and the hollow cases being made out by the BSF Officers. The Officers have shown that the goods have been seized from a place which is at a distance of two kilometres from Indo-Bangladesh Border. However ..... X X X X Extracts X X X X X X X X Extracts X X X X
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