2005 (4) TMI 429

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..... SDR and perused the appeal papers. The respondents asked for adjournment, in view of the issue involved in the appeal, the adjournment is declined. 2. The brief facts of the case are that on 2-9-2000 a car was intercepted by the Revenue authorities and miscellaneous goods of foreign origin valued at Rs. 2,84,100/- were recovered from the car. The goods are mobile phone, VCD and chargers ....

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....eing used for transportation of contraband foreign origin goods. 4. I find that the goods recovered from the car are not notified under Section 123 of Customs Act, therefore, Customs authorities to show that goods in question are of smuggled in nature. The Commissioner (Appeals) in the impugned order set aside the adjudication order on the ground that the present respondent produced docume....