2002 (2) TMI 1263

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..... After hearing Shri K.P. Dey, learned Advocate for the appellant and Shri T.K. Kar, learned SDR for the Revenue, I find that vide the impugned Order, the authorities have confiscated raw silk yarns on the ground that the same is of foreign origin and as such smuggled. 2. Shri K.P. Dey, learned Advocate for the appellant submitts that there are no markings of any foreign origin on the goods .....

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..... tatements have not been considered by the Additional Commissioner of Customs (Prev.), West Bengal, Kolkata who has passed the following Order :- DISCUSSION AND FINDINGS ORDER I find that Shri K.P. Dey, Consultant, appeared on behalf of Shri Ashok Jain and he claimed that the department could not prove the goods as smuggled and he requested for non-imposition of penalty on him. I find that .....

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..... record. I do not find anything on record, Even the statement as discussed in some detail by the Commissioner (Appeals), does not reveal that the yarn in question was smuggled from the neibouring countries. The appellant has only stated that he was buying the same from various residents of Murshidabad District. It is not clear as to whether the said residents have imported the yarn or have smuggled .....

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