2003 (11) TMI 409

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..... of the department found in the factory of the appellant chemicals of foreign origin. The appellant could not explain satisfactorily from where he had purchased the goods, saying that they were purchased from a broker against cash payment for which it has received no bill. The officers therefore seized the chemicals on the view that they were smuggled. Notice issued to it proposing recovery of duty .....

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..... alty was not imposable. 3. The departmental representative emphasises that suspicious circumstances in which the goods were in the appellant's possession and his inability to explain the purchase. Otherwise supports the order of the Commissioner (Appeals). 4. The chemicals in question consisted of H acid and glycerine which at the relevant time was freely importable. The goods were sei .....

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