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2008 (11) TMI 529

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..... Heard both sides. 2. With the consent of both sides, the Early Hearing Application is allowed and the Appeal itself is taken up for hearing and disposal. 3. In this case, the Original Authority has absolutely confiscated the impugned goods namely, 120 Pieces of Haemometer, on the ground that M/s. J.K. Mehta Co. who claimed the ownership of the goods failed to produce documents in suppo .....

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..... oice and to verify the authenticity of the Tax Invoice. Moreover, the Appellants have also produced a Receipt from the Courier Company, which shows that the impugned goods were booked by the seller, M/s. Science Corner to the Appellants, M/s. J.K. Mehta. This is a clear case where the Appellants have purchased the impugned goods from a regular dealer in Medical and Research Laboratory Equipments/I .....

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