TaxTMI 
TaxTMI 
1991 (10) TMI 172
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....ises of Shri SDV Rajkumar, on a reasonable belief that the same were kept for export outside India and formed part of a consignment involved in OR No. 21/82 of CPP/Arantangi. The proceedings instituted after investigation resulted in the order of the Assistant Collector, Trichy dated 1-2-1989 exonerating the respondents herein of the charges. The Department preferred an appeal before the Collector (Appeals) contending inter alia that the original authority has passed the order without any territorial jurisdiction and the evidence on record did not warrant giving benefit of doubt to the respondents herein The lower appellate authority negatived the contentions and rejected the Department's appeals. It is against this order of the lower appel....
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.... goods in question formed part of certain goods involved in OR No. 21/82 of CPP/Arantangi. Due investigation was carried out by the Departmental authorities and the result showed that the goods involved in that case were intact and had nothing to do with the goods under seizure. Be that as it may, statements were recorded from Respondents Smt. Daisy Epiphanes and Regina Rajkumar who are mother and daughter and Smt. Daisy stated that the saris were purchased by her on 2-9-1982 vide bill No. 2189 from Kalameena Fabrics, Bangalore and the saris were purchased in connection with Christmas season and ensuring wedding of her grand-daughter. She further stated that she received a sum of Rs. 3285/- as pension for the whole year. Verification was al....