1991 (9) TMI 226

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....Respondent. [Order]. - This is an appeal directed against the Order-in-Appeal passed by the Collector of Customs (Appeals) bearing No. 50/87, dated 22-7-1987. 2. The facts of the case are that the appellants business premises was searched. As a result of the search, 31 nos. 18" size and 105 nos. of 8" size zip fasteners were seized along with 6 nail-cutters and one pair playing cards....

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.... finalisation of the transaction bills are prepared. He however pleaded that the penalty is not justified. He is not a smuggler in zip fasteners. He has only purchased it for the purpose of setting to the customers. 4. After hearing both the sides, I find that the order of confiscation is sustainable because of the fact that the bills produced are subsequent to the date of seizure. When th....