1986 (8) TMI 234

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....t, 1962 (hereinafter referred to as the Act). On 24-10-1985 the officers attached to Customs Intelligence Unit, Hqrs. Office, Trichy and Preventive Officers of the Excise Preventive Unit, Coimbatore searched the business premises of the appellant at Coimbatore who is running a Video Lending Library at 7, Avinash Road, Coimbatore and seized 266 Nos. pre-recorded video cassette tapes made in Japan and 298 Nos. pre-recorded video cassette tapes with the making Japan erased on the ground that the appellant could not satisfactorily account for the licit acquisition and possession of the same. Proceedings instituted against the appellant under the provisions of the Customs Act, 1962 eventually culminated in the present impugned order now appealed....

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....iscation, the goods would become liable for confiscation under Section 111(p) of the Act entailing a consequential penalty under Section 112 of the Act. The fact that the goods under seizure and confiscation namely video cassette tapes were lawfully acquired by the appellant through bonafide purchase in the year 1983 from M/s. Radha Sons International, Bombay is not disputed by the department and is indeed admitted by the adjudicating authority himself under the impugned order in para 7 and likewise the fact that the notification No. 205/84 dated 20-7-1984 issued under Section 11-B - Chapter IVA of the Act covering the Video Cassette Tape came into existence on 27-9-1984 does not admit of any controversy either. Therefore the only question ....

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.... of the said notification delivered to the proper officer a statement in the prescribed manner containing the prescribed particulars in relation to the video cassette tapes which are notified goods owned and possessed by him, there is a contravention of Section 11-C of the Act which would entail the confiscation of the goods under Section 111(p) of the Act. I, therefore, uphold the finding of the adjudicating authority in respect of the confiscability of the video cassette tapes but, however, taking into consideration the admitted fact that the goods were lawfully acquired by the appellant under a valid purchase coupled with the fact that the appellant was misled to believe that the statutory obligation to give a statement containing the re....