1996 (4) TMI 333

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..... for the Respondent. [Order]. - Being aggrieved by the order of Collector (Appeals), the Commissioner, Central Excise has filed this appeal on the ground that the goods in question must have been accompanied properly by bill of lading, duty-paying document, bill and voucher, line number, import bill etc.; that the respondent herein in his statement had admitted that the goods are of foreign ori .....

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..... ein admitted in the statement that the goods were of foreign origin; that the respondent could not produce any bill of entry showing that the goods were legally imported and duty was paid on the goods. He reiterates the findings of the lower authorities. 3. Shri S.N. Seth, the learned Consultant appearing for the respondent herein submitted that the goods are not notified under Section 123 o .....

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..... g up his arguments, the learned Consultant submitted that confiscation of the goods was not warranted and was therefore, illegal and therefore, the lower authorities rightly held that the goods were not confiscable. He prayed that the impugned order may be upheld. 4. Heard the submissions of both sides. On careful consideration of the fact that the goods are not notified under Section 123 of .....

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