2001 (8) TMI 1202

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....the Appellant. Shri D.K. Bhowmik, JDR, for the Respondent. [Order]. -  I take up all the eight cases together as they arise out of the same impugned order of Commissioner (Appeals). Vide the impugned orders the appellants have been penalised to the extent of Rs. 5,000/- (rupees five thousand) each and the grocery items of different values (in some of the cases as low as rupees around....

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....re was a delay of about 15 days in laying their claim to the said goods; that the goods were intercepted at a place which was near Indo-Bangladesh border; that the period between the date of interception and date of claim was utilised by the appellants for fabrication of covering documents. 3. After hearing Shri D.K. Bhowmik, ld. JDR I find that admittedly the appellants' shops are at a pl....