2002 (1) TMI 816

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....and and D.H. Mehta, Advocate, for the Appellant. Shri J.M. George, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeal taken up for disposal with consent after waiving deposit. 2. The appeals are against the confiscation order under 173Q of paper based laminated sheets purchased by each of these appellants from manufacturer. Wood Polymers Ltd., Billimor....

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...., there is clear contravention of the rules by the manufacturer. The goods become liable to confiscation, manufacturer and purchaser liable to penalty under 209A. 4. The contention raised by the Counsel for Cas Pack Incorporation and Wood fabs and by Chetan Bablani, the husband of Kavita Chetan Bablani is that they were unaware of the intricacies of the classification dispute and purchased....

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....e agree that, strictly speaking, the goods are liable to confiscation on the assumption that the manufacturer had knowingly cleared the goods at the duty lower than that approved by the department. We assume this to be the case since we have not heard the manufacturer and it is possible that we may hold to the contrary even on the assumption it appears to us that it would not be appropriate on the....