Presumption Alone Cannot Justify Seizure of Indian-Origin Goods as Illegal Export

Anil Kumar Vs Commissioner of Customs (Prev.) (CESTAT Kolkata) The appeal before the Customs, Excise and Service Tax Appellate Tribunal, Kolkata, arose from the seizure of 212 bundles of clothes (126 and 86 bundles) on 01.09.2016 while being transported by two trucks from Jagdishpur towards Bettiah. The Revenue alleged that the goods were intended for illegal export to Nepal through non-specified routes. The seizure was based primarily on statements recorded from the truck drivers. The Tribunal noted that Jagdishpur was more than 200 kilometres away from the Indo-Nepal border and that the good...