2018 (3) TMI 616

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....ellants Shri G R Singh, AR - for the Respondent ORDER Per: Ms. Archana Wadhwa After hearing both the sides, I find that the appellant is engaged in manufacture of various automobile parts. His factory was visited by the officers on 25.11.2010 who found various goods lying in their premises. The appellant clarified that they were receiving various articles from manufacturers of motor ve....

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....as also to the subsequent application for provisional release of the goods and their reply to the notice for showing that the goods in question were raw material or semi-processed goods which could not have been confiscated for their non-entry. He submits that in any case and in any view of the matter, appellant is a small scale manufacturer and even if he is considered to have manufactured the go....