2001 (10) TMI 1024

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..... er]. This appeal from the Revenue was argued by Shri B.B. Sarkar. Shri Gurnamsingh, the respondent argued his own case. 2. Shri Gurnamsingh was intercepted at Nagpur Railway Station and from his possession 5 VCRs were seized. A number of baggage receipts were also seized which on verification were found to be fake. These goods were confiscated. Shri Gurnamsingh deposed that he had purchase .....

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..... rder. He imposed the penalty on the appellant and exonerated the other person. Shri Gurnamsingh, then filed an appeal. The Collector (Appeals) stated that even in the face of his first admission, the documentary evidence later produced could not be brushed aside. He critically examined the sale deeds and observed that the stamp papers were dated prior to the date of interception and were in his na .....

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..... the appellate authority on examination has held the documentation as genuine, his action of not giving any importance to confessional statement could not be faulted. 5. In the appeal memorandum, the claim made is that even if the Commissioner (Appeals) had felt the sale deeds to be genuine, he should have sent this back to the original authority for adjudication. I find little merit in this plea .....

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