2010 (11) TMI 826

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..... urchased - seized goods carried the name of country ‘Malaysia’ with year of manufacturing 2000 whereas the baggage receipts were of the year 1998-99 and from this fact it is concluded that the said receipts did not relate to the seized goods - contention of the appellant qua Section 123 of the Customs Act, No question of law arises, appeal is dismissed - 12 of 2007 - - - Dated:- 1-11-2010 - A.K .....

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..... was not responsible for the alleged smuggling of these goods. However, he could not give the name of the person from whom the goods were allegedly purchased. No affidavit of that person was also filed or placed on record to prove the sale of goods by the said person to the appellant. Another significant finding of fact which is recorded by the three authorities below is that the seized goods carr .....

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