2001 (10) TMI 1024

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... [Order]. -  This appeal from the Revenue was argued by Shri B.B. Sarkar. Shri Gurnamsingh, the respondent argued his own case. 2. Shri Gurnamsingh was intercepted at Nagpur Railway Station and from his possession 5 VCRs were seized. A number of baggage receipts were also seized which on verification were found to be fake. These goods were confiscated. Shri Gurnamsingh deposed tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....per the Court's order. He imposed the penalty on the appellant and exonerated the other person. Shri Gurnamsingh, then filed an appeal. The Collector (Appeals) stated that even in the face of his first admission, the documentary evidence later produced could not be brushed aside. He critically examined the sale deeds and observed that the stamp papers were dated prior to the date of interception a....