1991 (9) TMI 226

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..... his is an appeal directed against the Order-in-Appeal passed by the Collector of Customs (Appeals) bearing No. 50/87, dated 22-7-1987. 2. The facts of the case are that the appellants business premises was searched. As a result of the search, 31 nos. 18 size and 105 nos. of 8" size zip fasteners were seized along with 6 nail-cutters and one pair playing cards totally valued at Rs. 504/-. These .....

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..... prepared. He however pleaded that the penalty is not justified. He is not a smuggler in zip fasteners. He has only purchased it for the purpose of setting to the customers. 4. After hearing both the sides, I find that the order of confiscation is sustainable because of the fact that the bills produced are subsequent to the date of seizure. When the goods have already been seized, the question o .....

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