2010 (6) TMI 707

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..... rmation, Customs officers searched the business premises of M/s. Gopal Stores, Ahmedabad and seized miscellaneous foreign origin consumer/electronic goods totally valued at Rs. 2,37,460/- under panchnama dt. 18-3-96. The proprietor of the said firm Shri Gopal N. Asudani in his statement admitted that the seized goods were of foreign origin and he could not produce any valid purchase bill/receipts/ .....

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..... confirmed by the Commissioner (Appeals) in the present remand proceedings. 3. It is seen that the appellants subsequent to seizure vide their letter dt. 8-4-96 produced on record the bills by one Customs notified shop of M/s. Satyam Selection. This production of bills do not stand accepted by the Commissioner (Appeals) on the ground that the same were produced after a gap of 3 weeks from the da .....

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..... yam Selection. 5. After hearing the learned SDR, I find that the slip-shot manner in which the bill produced by the appellant was rejected by the lower authorities, cannot be appreciated. M/s. Satyam Selection was located in the city walls itself. It is not known as to why the said supplier of the goods could not be interrogated and his statement recorded in which case the facts would have come .....

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