2007 (6) TMI 79

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..... eal No. C/302/2006 - Final Order No. A-1143/KOL/2007 - Dated:- 11-6-2007 - [Order]- Heard both sides at length. 2. The impugned goods seized from the appellants are stated to have been bought from M/s. Ambica Fabrics, Mumbai, against which the appellants claimed to have paid Rs. 27,036.00 (Rupees twenty-seven thousand thirty-six) by Bank Draft dated 20-9-02 and they have produced a Certificat .....

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..... denied having sold the impugned goods to the appellants, the claim of the appellants that the same have been licitly imported holds no ground. The denial on the part of the named supplier does not help the cause of the appellants in meeting the requirement under Section 123 regarding burden of proof cast on the appellants. At the same time, taking into consideration the entire facts and circumstan .....

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