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Appellant imported goods which were being transported to his buyer when the officers of customs intercepted the vehicle---Officers of Customs detained the goods on failure of driver to produce valid import documents---Deputy Collector of Customs (Adjudication) issued show-cause notice and Collector of Customs (Adjudication) passed order thereon.
Appellant had submitted import documents and bilty (transport company's receipt) for transportation from District K to District G---Appellant discharged the burden laid upon him and burden stood shifted on the Dept. which it miserably failed to discharge---Description of imported goods was available with clarity in the invoice and bill of lading---Said documents could not have been ignored summarily by authorities- Decision by the authorities on t...
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