2003 (11) TMI 428

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..... and K. Chatterjee, Consultant, for the Respondent. [Order]. After rejecting the Stay Petitions filed by the Revenue, I take up the appeals itself, with the consent of both sides. 2. The Additional Commissioner of Customs (adjudicating as authority) released the Metal Scrap as also the vehicle, proposed to be confiscated on the following grounds :- I find that there is a force in th .....

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..... ore the Commissioner (Appeals), which was disposed of by the appellate authority by observing as under :- The Review Application has not put forth any irrefutable evidences which could establish the smuggled character of the impugned goods. In the absence of any conclusive proof regarding the foreign origin of goods, provisions of Section 111 were not legally invocable. In other words, confisca .....

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..... Nos. 5 10. 6. The Revenue in their grounds of appeals have contended that there was an admission by the driver that the goods were of foreign origin and the same were loaded as Bhangri scrap. Inasmuch as there is no zinc or copper manufacturing unit in Siliguri or in the nearby area, the seized goods should be of smuggled character only. They have also contended that the fact that the truck wa .....

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