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TMI Blog2012 (10) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Per Shri S.K.Gaule. 1. Heard both sides. 2. Appellants filed these appeals against Order-in-Appeal No.171-173/CUS/APPEAL/2003 dated 21.07.2004 whereby ld. Commissioner (Appeals) has upheld the lower adjudicating authority s order. 3.1 Briefly stated the facts of the case are that customs officers found 4 big packets and one small carton lying in bundle from the roof of the bus coming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... watch chains and imposed penalty against the said notices of Rs.20,000/- each under section 112 of Customs Act, 1962 in each case. Aggrieved by the same the appellant filed appeals before ld. Commissioner (Appeals). Ld. Commissioner (Appeals) has rejected the appeals filed by the appellants. Aggrieved by the same, the above appellants are in appeal. 4. The contention is that the lower adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri.-Del.) relied upon by ld. Commissioner (Appeals) in his order relate to smuggling of gold and silver thus not applicable to their case. The contention is that they have produced the bills relating to purchase of these goods, before lower adjudicating authority he has not given any finding on the same. The contention is that this is a second round of litigation. 5. Contention of ld.A.R. appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 30.06.2001 and 22.09.2001. The show cause notice in this case was issued on 12.10.2001. We find that both the lower authorities have referred to these cash memos. The applicant produced the cash memo prior to issue of show cause notice. Nothing prevented the department to carry out further investigation to check the veracity of the documents. The decisions in the case of Kewal Kishan and Sambhu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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