2001 (8) TMI 1125

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....ay, JDR, for the Respondent. [Order]. -  After dispensing with the condition of pre-deposit of penalty of Rs. 3,000/-, I take up the appeal itself with the consent of both the sides. 2. The facts of the present case are that on 19-11-96, the Customs Officers seized certain goods from the premises of a Courier Service on reasonable believe that the goods were of tented character.....

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....ey have not produced any evidence to show that the clock in question was smuggled. On the contrary, the appellant has produced on record a baggage receipt showing importation of the goods in question on payment of Customs duty. The reasoning adopted by the Assistant Commissioner for rejecting the said evidence is flimsy. As such, he prays for setting aside the impugned order and allowing the appea....

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.... name a month prior to the actual date of seizure showing that he had imported the miscellaneous goods to the tune of Rs. 10,000/-. The values of the clocks in question are about of Rs. 9,000/-. The fact that the baggage receipt does not mention Image Clock but mentioned miscellaneous goods, cannot act adverse to the appellant's claim inasmuch as it is for the Customs authorities to describe the g....