2010 (4) TMI 442

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..... e confiscation of 8 nos. of tarpaulins stated to be of foreign origin, sold by him to one Shri P. Roshan and by the imposition of penalty of Rs. 5,000/- upon him. 2. The brief facts are that on 20-9-2006, the appellant's godown in Tuticorin was searched in the presence of one Shri Roshan, who had hired the godown and in the presence of two independent witnesses and 8 nos. of tarpaulins were found .....

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..... e goods were tested and it was found that they were made out a material supplied by M/s. S.R.F. Ltd., Viralimalai, who are leading manufacturers of tarpaulins and as per the test report, the material on both sides was PVC coated plain woven spun polyester/texturised polyester (base material) fabric which are used for manufacture of tarpaulin in India. The tarpaulins were found to be very old and u .....

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