TaxTMI 
TaxTMI 
1998 (4) TMI 253
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.... against the Order-in-Original No. 47/Addl. Commr/95, dated 14-12-1995 passed by the Additional Commissioner, Customs (P), Ahmedabad. 2. On 10-10-1994 certain electronic goods were seized from the premises of M/s. Harshal Electronics, Ahmedabad by the Custom officers on the ground that the owner of the said shop could not produce any document indicating their lawful import in the country. In....
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....eal, inter alia stating that impugned order is violative of the principles of natural justice; that the goods in question are non-notified items and therefore the burden to prove that the goods are illicitly imported is on the department; that since these goods are importable through Special Import Licence and such licences are freely transferrable, their absolute confiscation is not warranted; th....
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.... dated (-)-10-1997. Therefore, personal hearing on merit was accorded to the appellant on 26-12-1997 which was attended by Shri N.K. Oza, Advocate, he has stated that there is a violation of the principles of natural justice inspite of the request made by the appellant vide his letter dated 17-10-1995, the matter has been decided on the same day without hearing them and therefore requests that the....
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....ossession of a trader, who has purchased the goods from open market as the goods are freely importable on a licence and can be transferred easily, so therefore, at this point trader cannot be asked to produce the duty paying documents for the goods. This is strictly applicable only when the goods are notified goods. Therefore, I find that the confiscation of the goods in question is illegal, since....