2009 (9) TMI 792

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....ER Heard both sides. 2. Revenue filed this Appeal against the impugned Order whereby the Commissioner (Appeals) set aside the confiscation of the impugned goods valued at Rs. 4,02,975.00 and imposition of penalty of Rs. 5,000.00. Contention of the Revenue is that the Respondent admitted that the goods imported were of foreign origin and he had purchased the goods from Delhi and had given an ....

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...., foreign origin goods were seized from the possession of the present Respondent. The present Respondent admitted that the goods were of foreign origin and disclosed that the same were purchased from Delhi and also gave an undertaking to produce documents regarding purchase of the same. Till today, the present Respondent failed to produce any document regarding purchase of the impugned goods. The ....