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TMI Blog2015 (12) TMI 1590X X X X Extracts X X X X X X X X Extracts X X X X ..... an best indicate some lacuna in the functioning of trading activity and cannot be termed as attempt to export - In the present appeal pulses are not specified goods under Chapter-IV of the Customs Act, 1962 to infer that bringing into specified area could be with an intention to export the same out of India - Appeal dismissed. - C/235/2011-SM - Final Order No. A/75715/KOL/2015 - Dated:- 4-12-2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s it transpired that goods stored in the godown were meant to be smuggled into Nepal by one Ram Chandra Prasad of Raxaul. That export of pulses is prohibited as per DGFT Notification No. 91/CRE-2007) 2000-2009, dated 1-4-2008. That as per a statement dated 12-9-2008 of Sh. Wazir Ahmed also the seized goods were meant for export to Nepal. 3. Sh. M.K. Choudhary (Advocate) appearing on behalf of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us been correctly observed by the first appellate authority in Discussion portion of his order dated 29-4-2011 that evidences with the department are only hearsay evidences. It has also been observed by the first appellate authority that the factors of improper transactions in procuring of seized goods can best indicate some lacuna in the functioning of trading activity and cannot be termed as a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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