2020 (2) TMI 197

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....ar,Assistant Commissioner (AR) for the respondent ORDER The appellant is in appeal against the impugned order demanding customs duty and imposing redemption fine and penalty thereon. There are allegation that the goods found in the shop are smuggled one. 2. Brief facts of the case are that, on specific information received, on 26/11/2015 the premises of the appellant were searched, during the c....

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....stion are smuggled one which Revenue fails to do so. In that situation, the impugned order is to be set aside. 4. On the other hand, the Learned Authorised Representative reiterates the findings of the impugned order. 5. Heard the parties and considered the submissions. 6. On careful considerations of the submissions, I find that in this case, during the course of search, 228 pieces of televisi....