2013 (3) TMI 118

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..... r. Adv.Ms. Ranjana Narayan, Adv. For Mr. B. Krishna Prasad,Adv. ORDER The Commissioner of Customs (Adjudication) in para 25 of the order dated March 13, 2001 has observed as follows : "..... I concede that no evidence exists that the said have been brought across the land border without payment of duty. I hold,therefore, that the goods were not liable to confiscation under Section 111(k) of the .....

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..... to Mumbai for sale in the local market. The counter affidavit/reply filed by the appellant herein (respondent No. 2 before the High Court) has not been placed on record with the Appeal. The High Court in the impugned order has not accepted the bill of entry tendered by the appellant herein in proof of payment of duty and has also commented upon his conduct. There is no dispute that the subject .....

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