COMMISSIONER OF CUSTOMS (PREV), KOLKATA Vs. AZIZUR RAHAMAN

JUDGEMENT

(1.) This appeal is directed against the impugned judgment and order of the Learned Tribunal dated 29th September, 2008 passed in Customs Appeal No. 295 of 2007 (, : 2010 (250) E.L.T. 399 (Tribunal)). This appeal was admitted by this Court on the following substantial question of law;

(2.) The background of the case is as follows :

(3.) The other co-accused also gave identical statement, corroborating the statement of the driver, and stated that metal scrap was loaded from Mahaldarpara to unload the same at M.K. Steel Godown, Manicktala, Kolkata owned by Rajkumar. The alleged owner stated that they are the owner of the seized goods, and the supplier of the seized goods was one Bangladeshi national Asraful Rahaman, who used to come to India (Mhaldarpara) after crossing the border.