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Appeal against Order-in-Appeal setting aside order-in-original for confiscation of seized textile fabrics and imposition of penalty under Customs Act. Detailed Analysis: 1. Confiscation of Seized Textile Fabrics: The case involved the seizure of textile fabrics of foreign origin from the business premises of the appellant. The Adjudicating Authority confiscated the seized goods with an option of redemption fine and imposed a personal penalty under Sections 111 & 112 of the Customs Act. The appellant claimed that some pieces were received for stitching/embroidery under proper vouchers, while others were of Indian origin brought for personal use and stitching/embroidery. The Adjudicating Authority rejected the defense, stating that it was an afterthought and the conditions for importing the goods were violated. On appeal, the Collector of Customs (Appeals) set aside the order, criticizing the investigation for not seizing books of accounts or voucher books, which could have been manipulated. The Collector (Appeals) found faults in the investigation process and heavily criticized the department for biased investigation practices. 2. Bias in Investigation and Acquittal by Collector (Appeals): The Collector (Appeals) found that the failure to seize records was detrimental to revenue interests as it allowed for potential manipulation of records. The Collector (Appeals) also noted that the investigation did not follow proper procedures and failed to record statements under Section 108 of the Customs Act. The appellant's defense was supported by the Collector (Appeals), who found that the goods seized were covered by the Baggage Receipt and proper vouchers. The appellate authority should not interfere with an order of acquittal unless there is strong and cogent evidence to the contrary. The Tribunal, after reviewing the evidence, found no perversity in the Collector (Appeals) findings and upheld the acquittal. 3. Final Decision and Dismissal of Appeal: After considering the arguments of both parties and reviewing the record, the Tribunal found that the infirmities in the investigation were supported by the record. However, the allegation of bias in the investigation was deemed excessive. The Tribunal agreed with the findings of the Collector (Appeals) regarding the coverage of goods by the Baggage Receipt and proper vouchers. As no perversity was found in the Collector (Appeals) decision, the Tribunal dismissed the appeal, emphasizing that two possible views should not lead to interference with an order of acquittal without strong evidence to the contrary. In conclusion, the Tribunal dismissed the appeal, upholding the decision of the Collector (Appeals) and finding no merit in challenging the acquittal.
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