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2009 (10) TMI 688

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....DR, for the Respondent. ORDER 2. Appellant filed this appeal against the impugned order whereby 20 consignments of the appellants were confiscated and their claim for ownership was also disallowed by the Commissioner of Customs and imposed the penalty of Rs. 2.00 lakhs on the appellant. Brief facts of the case are that on 5-3-08 certain consignments of fabric were seized from the godown of I....

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....regarding purchase of the goods by way of producing invoices which were verified by the Revenue through Additional Commissioner of Customs (Preventive), New Customs House, New Delhi and as per the verification record, the invoices produced by the appellant are genuine. The contention is that the claim of the appellant were not accepted by the adjudicating authority only on the ground that there is....

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....e consignment note thereafter the summons was issued to the present appellant and the present appellant produced invoices showing the purchase of the goods. It is also submitted that the thickness of the goods imported by the importer as per bills of entry is different from the thickness of the consignments in question as per the test report in this regard. Therefore, the impugned order is rightly....

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....pellant. The invoices were got verified by the Revenue and the same were found to be genuine. The consignment notes were available on 7-3-08 are evident from the inventory made in respect of seized goods by the Revenue officers. The evidence collected from the transport company also shows that goods were booked in the name of the appellant as the consignment notes produced by the transporter. In v....