Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

1991 (9) TMI 226

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 totally valued at Rs. 504/-. These goods ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....repared. 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 the goods have already been seized, the question....