TaxTMI 
TaxTMI 
2001 (10) TMI 985
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....-4-95 the Customs Officers searched the shop premises of M/s. Dipchand T. Sanghavi situated at 9, Atmaram Merchant Road, Bhuleshwar, Mumbai-2 and since Shri Praful D. Sanghavi partner of the firm was not able to produce any document showing legal importation and possession of crockeries and glassware of foreign origin valued al Rs. 28,835/- and Rs. 2,93,915/- respectively, the above goods were sei....
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....ed that in addition to the crockeries sent by Shri Anil, he received crockeries of foreign origin from 4 more persons and received receipts after 3 or 4 days. He produced baggage receipts which were not found to relate to the goods seized. Show cause notices were issued to the firm and to the respondent which were adjudicated by the Addl. Commissioner of Customs ordering absolute confiscation of t....
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....e date of seizure, the goods covered by it were delivered by the BPT only on 26-4-95 and hence the goods could not have been available in the market on the date of seizure. In 5 cases, where the baggage receipts could be verified, the persons in whose names the receipts were issued stated that they had not imported any baggage for themselves but the goods were imported in their name using their pa....