2002 (2) TMI 1263

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....t. [Order]. -  After hearing Shri K.P. Dey, learned Advocate for the appellant and Shri T.K. Kar, learned SDR for the Revenue, I find that vide the impugned Order, the authorities have confiscated raw silk yarns on the ground that the same is of foreign origin and as such smuggled. 2. Shri K.P. Dey, learned Advocate for the appellant submitts that there are no markings of any fo....

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....evenue, I find that all these statements have not been considered by the Additional Commissioner of Customs (Prev.), West Bengal, Kolkata who has passed the following Order :- "DISCUSSION AND FINDINGS & ORDER" I find that Shri K.P. Dey, Consultant, appeared on behalf of Shri Ashok Jain and he claimed that the department could not prove the goods as smuggled and he requested for non-impositio....