2008 (1) TMI 67

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..... d sugar was found merely stored at a place where there was no engagement of any vehicles nor any persons were found attempting to take the sugar across the border - place of storage was 2 K.M. away from the Bangladesh border - offence not proved - Appellants deserve to be given the benefit of doubt – confiscation & penalty set aside
Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Me .....

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..... e Authority that there was an attempt to illegally export. His mere conclusion is that the impugned goods were stored for attempting export. Storage for attempting to illegally export is not an offence covered under the Customs Act, 1962. Moreover, the impugned sugar was found merely stored at a place where there was no engagement of any vehicles nor any persons were found attempting to take the s .....

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