9911796707
TMI Blog2017 (1) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal dismissed - decided against Revenue. - Cus. Appeal No.321 & 322/10 - FO/A/76446-76447/2016 - Dated:- 18-11-2016 - Shri P. K. Choudhary, Judicial Member Shri S. K. Naskar, Asstt.Commr. (A.R.) for the Revenue None for the Respondent ORDER Per: Shri P. K. Choudhary Revenue filed this appeal against the order of Commr. of Customs, Patna, whereby the proceeding was dropped against the respondents. 2. The relevant facts of the case are that on 14.04.2009, the Divisional Preventive Officers of Customs, Muzzafarpur, intercepted two trucks loaded with Dal. The drivers stated that they were waiting for one Shri Pramod Kumar of M/s S.H. Food Products of Sitamari, were told them that he would be coming with empty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based purely a presumption and assumption, no other person like the representatives of the consignors and transporters have stated having any knowledge about the movement of the said Dal to Nepal via Sitamarhi and Sonbarsa, and this fact has also not been rebutted by the investigation in the show-cause notice. I also find that the investigation has not brought out any anomaly/discrepancy in the documents produced by the Noticees evidencing lawful trading of the Dal within India. Further, I find that the trucks were standing at a place near Muzaffarpur town which is far awary from Indo Nepal border. The drivers of the vehicles no.UP-64F-1825 and No.UP-13N-9599 have also stated that the consignee was S.H.Food Products Company, Sitamarhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.2009 at 09.30 hrs, but nobody came forward to claim the ownership of the loaded Dal till 17.04.09. The driver in this case appears not to have arrested and therefore, with the present means of communication it can be safely presumed that the consignee as well as consigner would must have become aware of the fact. In natural course of things and if it was a genuine case of trade and transportation the claimant should have appeared before the Customs Officers on the very next day. I am unable to agree with the grounds of appeal of the Revenue for the reason that the evidences recovered during the investigation were not disputed in the present appeal. Further, the adjudicating authority had given a categorical finding that the trucks were st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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