COMMISSIONER OF CUSTOMS Vs. ANISUR RAHMAN

JUDGEMENT

(1.) This writ petition is filed by the Commissioner, Customs, Lucknow against the order dated 8-12-1999 passed by the Customs Excise & Gold (Control) Appellate Tribunal, New Delhi.

(2.) In the absence of opposite parties, I have heard Sri Syed Husain, Additional Government Advocate for the petitioner.

(3.) The brief facts of the case are that the Directorate of Revenue Intelligence of the Central Government checked the Truck No. UP 65- H, 1794 at Naubatpur, Varanasi. From the Truck, total seven packets containing silk yarn were found. The intelligence department called two experts who identified that three packets were of the Indian origin. However, both the experts opined that the remaining four bundles were Chinese origin. So, four bundles were seized and confiscated. Being aggrieved, the opposite party has filed an appeal before the First Appellate authority i.e. Collector (Appeals) who has accepted the plea of the assessee by observing that the silk yarn in question were of the Indian origin.