2009 (8) TMI 670

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....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 6....

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....were Indian silk yarn which were consigned to Shri Mukhtar Ahmedin Varanasi and the said silk yarn had been produced by the local producers of the silk yarn in Malda. The opposite party has also produced the particulars of the purchases made by them from the said producers. The Challan No. 104 was also produced where the details of the purchase of the said goods from the local producers and their ....

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....tion from the producers. It was claimed that the said silk was manufactured in Malda. The particulars of the purchase were made available to the department but the department made no at tempt to verify the same. The department has solely relied upon the opinion of the so-called two experts. No other attempt was made to collect the supporting evidence. The short cut method adopted by the department....