2001 (10) TMI 956

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..... G.R. Sharma, Member (T)]. M/s. Vijay Laxmi Transport have filed this appeal being aggrieved by the finding in the order of the Commissioner of Customs, New Delhi. 2. The facts of the case briefly stated are that search was conducted at delivery godown of M/s. Vijay Laxmi Transport, New Delhi. As a result, 20 gunny bags were recovered which appeared to be containing bearings. On demand, Sh .....

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..... the appellant. 3. Ms. Sonam Nagrath, ld. Advocate submits that the appellants had no knowledge that the goods were of foreign origin or were smuggled. She submits that the goods were received in the normal course of business of the appellants; that the appellants are not required to examine the contents of the packages; that there was no obvious mark or indication on the outside of the packages .....

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..... tant case, the goods were seized at delivery office. The address etc., was taken at the booking office. No enquiries were conducted at the booking office as to how incomplete address was accepted. We find that there was no enquiry conducted. We also note that there was no evidence on record to show that the appellants had knowledge that the goods were of foreign origin or were of smuggled nature. .....

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