TaxTMI 
TaxTMI 
2001 (1) TMI 494
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.... [Order]. - All the three appeals are being taken up together as they arise out of the same facts and circumstances of the case and same impugned order. 2. Vide the impugned order passed in de-novo proceedings, Nylon Sando Gangees totally valued at Rs. 1,29,288.00, have been confiscated absolutely on the finding that the same are smuggled and a penalty of Rs. 7,500.00 has been imposed on ....
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....f the goods in question. In any case, in the said statements, the deponents have only stated probably based upon their personal knowledges that the goods were of smuggled character. There is no direct evidence on record to show the smuggled character of the goods and the statements of the other persons are based on hearsay evidences. The goods are non-notified under the provisions of Section 123 o....
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....cate also submits that without first establishing the foreign origin of the goods, their confiscation based upon the findings of the smuggled character, is not justified. 4. I have also heard Shri V.K. Chaturvedi, learned SDR for the Revenue. 5. After giving my careful consideration to the issue involved, I fully agree with the submissions of the learned Advocate. The Additional Commis....