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2012 (4) TMI 585

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....ounsel for the revisionist and Sri B.K.Pandey, learned Standing counsel for the opposite party. The consignment of the goods imported in the State of U.P. from Kolkata was detained on 31.3.2012. After issuance of show cause notice and on consideration of the reply submitted the goods were seized vide order dated 2.4.2012. The representation of the revisionists against the seizure order filed unde....

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....ause notice was issued on 31.3.2012. In response to it, the revisionists filed reply on 2.4.2012 stating that the Form-38 was obtained on 27.3.2012 and was sent to the Kolkata office for being sent with the goods but by mistake it was left behind. The said Form in original was enclosed with the reply. There is no dispute that the original Form-38 dated 27.3.2012 was submitted by the revisionist i....