2007 (6) TMI 476

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..... [Order]. - This is an appeal against the orders of Commissioner (Appeals) No. 08/05(08-AHD)Cus/Commr(A)/AHD dated 28-1-2005 & 09/2005(09-AHD)Cus/Commr(A)/AHD, dated 2-2-2005, both the orders being interlinked. 2. Heard both sides. 3. Relevant facts in brief are as follows : (a)     On 29-4-2002, a consignment of polyester dyed fabrics of foreign origi....

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.... third parties. (e)     The original authority by his order dt. 30-8-2004 and an addendum dt. 27-9-2004, confiscated the goods holding that Shri K. Dilipkumar has not discharged the burden of proving that the goods were legally imported and legally acquired and allowed the same on payment of redemption fine of Rs. 4 lacs and imposed a penalty of Rs. 1 lac under Section 112 o....

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.... has to comply with the provisions of Section 125(2), even if the same was not mentioned in the order-in-original. 4. The ld. Advocate for the appellant submits that having produced the documents namely the bill of entry from Bhiwandi based importer and having given the sequence of transfer through Surat broker to Ahmedabad broker and to the appellant, they have discharged the burden of pr....

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.... varying from what has been mentioned in the bill of entry. As against the declared denier of 150 in the bill of entry of the Bhiwandi based importer, the goods were found to be of 144.5 denier in the warp side and 331.5 denier on the weft side. In the normal course, it may be possible to accept the transaction claimed from Bhiwandi based importer through Surat broker and Ahmedabad broker and to t....