{"id":201310,"date":"2003-11-06T00:00:00","date_gmt":"2003-11-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-customs-vs-r-p-gangwal-on-6-november-2003"},"modified":"2016-06-20T13:30:15","modified_gmt":"2016-06-20T08:00:15","slug":"commissioner-of-customs-vs-r-p-gangwal-on-6-november-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-customs-vs-r-p-gangwal-on-6-november-2003","title":{"rendered":"Commissioner Of Customs vs R.P. Gangwal on 6 November, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Commissioner Of Customs vs R.P. Gangwal on 6 November, 2003<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2004 (163) ELT 391 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: S T C.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> C. Satapathy, Member (T) <\/p>\n<p> 1. None appeared for the respondents. Shri M.H. Sheikh, learned J.D.R. for the department states that in this case imported goods were seized and the purchase documents produced by the respondents were found to be fake. He, therefore, submits that the Commissioner (Appeals) has wrongly decided that the impugned goods were not liable for confiscation. He also cites the following case laws in support of his argument :-\n<\/p>\n<pre>(1)      Ballav Daga v. Commissioner of Customs -1991 (52) E.L.T. 251 (T)\n \n\n(2)      Shri Arjun Das Kabari v. CCE. - 1983 (12) E.L.T. 849 (T)\n \n\n\n(3)      Kamal Jit Singh Chadha &amp; Two Others v. Additional Collector of Customs (Preventive), Bombay -1986 (25) E.L.T. 1001 (T).  \n \n\n<\/pre>\n<p>2. In view of the fact that the documents produced by the respondents have been found to be not genuine, the department has succeeded in proving that the impugned goods in question have not been licitly acquired. As such, the Commissioner (Appeals) is not correct in setting aside the order of confiscation.\n<\/p>\n<p>3. Consequently, the impugned order-in-appeal is set aside and order-in-original is restored.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Commissioner Of Customs vs R.P. Gangwal on 6 November, 2003 Equivalent citations: 2004 (163) ELT 391 Tri Mumbai Bench: S T C. ORDER C. Satapathy, Member (T) 1. None appeared for the respondents. Shri M.H. Sheikh, learned J.D.R. for the department states that in this case imported goods [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-201310","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Customs vs R.P. 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