2010 (6) TMI 707

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent. ORDER The brief facts of the case are that on specific information, Customs officers searched the business premises of M/s. Gopal Stores, Ahmedabad and seized miscellaneous foreign origin consumer/electronic goods totally valued at Rs. 2,37,460/- under panchnama dt. 18-3-96. The proprietor of the said firm Shri Gopal N. Asudani in his statement admitted that the seized goods were of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the Act, ibid. 2. On an appeal against the above order, the same was confirmed by the Commissioner (Appeals) in the present remand proceedings. 3. It is seen that the appellants subsequent to seizure vide their letter dt. 8-4-96 produced on record the bills by one Customs notified shop of M/s. Satyam Selection. This production of bills do not stand accepted by the Commissioner (Appeals) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ds is much on the lower side than cleared from the invoice issued by M/s. Satyam Selection. 5. After hearing the learned SDR, I find that the slip-shot manner in which the bill produced by the appellant was rejected by the lower authorities, cannot be appreciated. M/s. Satyam Selection was located in the city walls itself. It is not known as to why the said supplier of the goods could not be in....