2001 (10) TMI 1024 - AT - Customs

Summary

The appeal from the Revenue was argued by Shri B.B. Sarkar, while Shri Gurnamsingh represented himself. Shri Gurnamsingh's goods were confiscated initially, but the Collector (Appeals) later accepted the documentary evidence presented by him, leading to the orders of confiscation being set aside. The confessional statement of Shri Gurnamsingh was deemed unreliable due to the genuine documentation provided. The appeal was dismissed, upholding the Commissioner (Appeals) analysis.