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TMI Blog2018 (8) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... t the scraps, are locally produced scraps from different small hawkers, who collect them from different households of Tripura. Carrying of two consignment notes - Held that:- It is not clear from the investigation report that these consignment notes were of the same date. Possibly the driver of the truck has forgotten to unload the consignments of the previous journey, which has not been verified by the department. The adjudicating authority has not arrived at the correct conclusion by holding that the scraps are of Bangladesh origin - appeal allowed - decided in favor of appellant. - MA ( ROA )-75909/2018 & Customs Appeal No. 566/2009 - ORDER NO.MO/75724/18 & FO/76436/18 - Dated:- 13-7-2018 - HON BLE SHRI P. K. CHOUDHARY, JUDICIAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lkata from Barasat where it was intercepted by the Preventive team of the West Bengal Preventive Commissionerate. After fulfilling the legal formalities the truck was put to seize and the goods were detained. After following the process of law, the aforesaid adjudication order was passed which is the subject matter of this appeal. 4. We have heard ld. Advocate contesting the order on the ground that the ld.Commissioner has not accepted their view that the scraps were not of the Bangladesh origin, that were locally collected and locally purchased from Tripura. To that effect he also relies upon the report sent by the Assistant Commissioner, Agartala which is also not conclusive so far as the source of goods i.e. metal scraps is concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority has arrived at the conclusion that the goods are of Bangladesh Origin whereas the report sent by their own Asstt. Commissioner states that it is not possible to substantially justify the origin of these scraps to be of Bangladesh origin. 8. Regarding carrying of two consignment notes, it is not clear from the investigation report that these consignment notes were of the same date. Possibly the driver of the truck has forgotten to unload the consignments of the previous journey, which has not been verified by the department. 9. We also perused the letter of the Tripura Metal Scraps Merchant Association stating that the scraps, are locally produced scraps from different small hawkers, who collect them from different households ..... X X X X Extracts X X X X X X X X Extracts X X X X
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