2009 (9) TMI 792

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..... ned Order whereby the Commissioner (Appeals) set aside the confiscation of the impugned goods valued at Rs. 4,02,975.00 and imposition of penalty of Rs. 5,000.00. Contention of the Revenue is that the Respondent admitted that the goods imported were of foreign origin and he had purchased the goods from Delhi and had given an undertaking to produce the documents under which the goods were purchased .....

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..... ndent. The present Respondent admitted that the goods were of foreign origin and disclosed that the same were purchased from Delhi and also gave an undertaking to produce documents regarding purchase of the same. Till today, the present Respondent failed to produce any document regarding purchase of the impugned goods. The Respondent not even disclosed the name of the shop from where the same were .....

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