2008 (11) TMI 529

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....R, for the Respondent. [Order]. -  Heard both sides. 2. With the consent of both sides, the Early Hearing Application is allowed and the Appeal itself is taken up for hearing and disposal. 3. In this case, the Original Authority has absolutely confiscated the impugned goods namely, 120 Pieces of Haemometer, on the ground that M/s. J.K. Mehta & Co. who claimed the ownersh....

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....es not seem to have bothered to look at the said Invoice and to verify the authenticity of the Tax Invoice. Moreover, the Appellants have also produced a Receipt from the Courier Company, which shows that the impugned goods were booked by the seller, M/s. Science Corner to the Appellants, M/s. J.K. Mehta. This is a clear case where the Appellants have purchased the impugned goods from a regular de....