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Issues:
1. Confiscation of goods under the Customs Act. 2. Validity of duty paying documents. 3. Discrepancies in model numbers on receipts. 4. Appeal against absolute confiscation. Analysis: The appeal before the Appellate Tribunal CEGAT, MADRAS was against the order of the Collector (Appeals) upholding the confiscation of goods of foreign origin under the Customs Act. The appellant's consultant argued that while violations occurred, the goods were used professionally and should not be fully confiscated but released upon payment of a fine. Regarding duty paying documents, evidence was presented except for one item. The Tribunal noted discrepancies in model numbers on receipts for various items. The consultant contended that trivial discrepancies in model numbers should not lead to confiscation. The consultant argued for the release of the goods based on valid duty paying receipts and sale memos, despite discrepancies in model numbers and names on receipts. On the other hand, the respondent's representative supported the lower authority's decision of confiscation due to discrepancies in model numbers and names on receipts. The Tribunal upheld the confiscation due to admitted violations but considered the professional use of goods. For one item, lack of evidence for duty payment led to confiscation. In another case, the Tribunal found no discrepancy in the receipt and allowed redemption of the goods. However, for items with clear discrepancies in model numbers, the Tribunal held that the receipts could not be linked to the seized goods. Despite discrepancies, the Tribunal allowed redemption of the goods upon payment of a fine and upheld the penalty imposed. In conclusion, the Tribunal upheld the confiscation but allowed redemption of the goods upon payment of a fine, considering the professional use of the goods. The appeal was disposed of with the decision to release the goods on payment of a specified fine and duty, while upholding the penalty imposed.
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