2003 (11) TMI 366

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....H. Sheikh, learned J.D.R. for the department states that in this case imported goods were seized and the purchase documents produced by the respondents were found to be fake. He, therefore, submits that the Commissioner (Appeals) has wrongly decided that the impugned goods were not liable for confiscation. He also cites the following case laws in support of his argument :- (1)   &n....