2009 (9) TMI 815

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..... impugned order whereby plastic net in 216 rolls were confiscated under Section 113B of the Customs Act on the ground that the impugned goods are attempted to be smuggled to Bangladesh. Penalty of Rs. 500/- (Rupees Five Hundred only) was imposed. 3. Briefly stated the facts of the case are that on 7-3-2002 the officials of Revenue department intercepted a bus and detected 216 rolls of plastic ne .....

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..... s which is going to Tior. Therefore the confiscation is not sustainable. 6. The contention of Revenue is that the statement of Shri Basak is very clear that goods are for Bangladesh and he never retracted from the statement. Therefore the goods were confiscated on the ground that the same are to be smuggled to Bangladesh. 7. I find that in this case the goods were seized almost 50 (fifty) K.M. .....

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