9911796707
TMI Blog2004 (2) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... has been imposed upon Shri Abdus Salam Biswas and of Rs. 3.00 lakh (Rupees three lakh) has been imposed on his son, Md. Kalu Sk. under the provisions of Section 112 of the Customs Act, 1962. 2. As per facts on record, the BSF Officers searched the Shop-cum-Godown Premises of Shri Abdus Salam Biswas at Sammatinagar Bazar on 1-12-2001 and recovered 113 bales of miscellaneous Synthetic/Cotton/Silk Printed Sarees of Indian origin. At the time of search, Md. Kalu Sk. son of Sri Abdus Salam Biswas was present, but in his statement before the BSF Officers deposed that the recovered goods belonged to one Bangladeshi National who forcibly used their godown for temporary storing of the goods which are ultimately meant for export to Bangladesh thro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings, the appellants contended that there was no attempt to export the goods to Bangladesh and the Sarees were meant for retail sale from the licensed shop. Details of purchases of the Sarees from Kolkata were also placed on record. 6. The Commissioner did not accept the above stand of the appellants and passed the impugned Order. 7. Shri B.N. Chattopadhyay, learned Consultant for the appellants submits that the Commissioner has relied upon the factors that the goods were recovered from the premises which was only at a distance of five kilometres from the Indo-Bangladesh Border; that the BSF Authorities recovered the goods on the basis of a prior specific information; that there was a statement of Md. Kalu Sk. disclosing that Banglades ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Consultant for the appellant also submits that there is no allegation of attempt to export in the show cause notice, nor any evidence has been adduced therein. The show cause notice only details that the goods purchased were stored in a shop-cum-godown for illegal exportation. As such, the finding of the Commissioner that there was an attempt to export is beyond the parameters of the show cause notice and is not maintainable. The storing of the goods in the shop-cum-godown in a market has got no nexus to the attempt to export in which case alone the goods can be confiscated under the provisions of Section 113. He also submits that the appellants had produced all the relevant documents showing purchase of the Sarees in question and the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the goods for an attempt to export, the same. In the present case the goods were admittedly seized on the ground that the same were lying in the shop-cum-godown premises situated in the Indian Territory. The appellants also had a trade licence issued by the proper authority for carrying on the business. No reference has been made to any of the acts showing movements of the goods from Indian Territory towards Bangladesh, so as to arrive at a conclusion that there was an attempt to export the goods to Bangladesh. Initial statement of Md. Kalu Sk. before the BSF Officers has been retracted by him at the time of filing of the Claim Petition of ownership. Learned Consultant has strongly argued that such statement before the BSF Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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