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TMI Blog2020 (2) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... rson was available in that truck/vehicle. It appears that the investigation agency could not prove beyond doubt that the goods were actually attempted to export illegally to Nepal. The activities of the appellants may be suspicious but not enough to hold charge of attempted to export in the absence of positive evidence - Appeal allowed - decided in favor of appellant. - Customs Appeal Nos. 79645, 79650-79652 of 2018 - Final Order Nos.75105-75108/2020 - Dated:- 22-1-2020 - HON BLE SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) Shri K. K. Pandey, Advocate for the Appellant (s) Shri A. K. Singh, (AR) for the Respondent(s) ORDER PER SHRI P.K. CHOUDHARY: These appeals are directed against the impugned order dated 09. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. I find that there was a deliberate attempt for illegal export in this case. Moreover, I find that the Ld. Adjudicating Authority has passed a reasoned and speaking order. All the appellants were found involved in the illegal attempt of export without following prescribed procedures and formalities through authorized routes. 9. I, therefore, find that all appellants simply ignored and violated the prescribed procedures of Export and thus their attempt for export can not be treated to be legal proper. The impugned order is appropriate. Appeals are therefore rejected. 4. Since it appeared that the Commissioner (Appeals) has passed the order mechanically without assigning any reason in respect of the submissions made before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at this was an attempt to export the goods illegally to Nepal in order to evade import duty of Nepal by the Napalese importer. The appellants stated that they have sold the remaining 22 boxes in the domestic market. At the time of export, they have claimed to have issued invoice for the entire consignment and subsequently they are saying that it was sold in the domestic market. Did they issue another invoice? Did they cancel the original one? Did they inform the competent authority? There is nothing on record. So the entire story of 22 boxes not being loaded and the document issued by the transporter are nothing but concocted story meant to mislead the Department. Additionally, there is also intent to evade VAT which is not charged in case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) has almost reiterated the previous order and did not either got the documents submitted by the appellants further verified or justified the order with proper reasoning 9. From perusal of the records, it is observed that the Department could not justify the reason for not chasing the persons alleged to have carried the boxes in their hands or on head load on foot to Nepal though at 07.00 hrs. though they had the motor vehicle and manpower. It was also not clear as to how the Driver and Khalasi allowed unknown persons to unload cartons without their permission as no third person was available in that truck/vehicle. It is also observed that there is no explanation given by the Department for not showing all the documents re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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