TaxTMI 
TaxTMI 
1984 (12) TMI 191
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....e stated as under :- The appellant along with his wife and four minor children returned to India on 19-5-1980. All of them held Indian passports but were normal residents abroad. While returning they brought goods valued at Rs. 26,795/- which consisted among other things a colour Video Cassette Recorder valued at Rs. 10,000/-, a colour T.V. set valued at Rs. 4,000/- and Video Cassette Tapes (assorted) 26 in number valued at Rs. 6,920/-, The Assistant Collector of Customs ordered absolute confiscation of the above three items on the ground that he does not consider the said items are for the bona fide use of the Assistant Collector are that the appellant is a goldsmith by profession. He had studied upto VI standard and therefore illiterat....
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....hort visit. If a person of Indian origin could stay abroad with his family for nearly two years it could be safely said that he would have had sufficient income abroad. Prima facie, the order of the Assistant Collector appears bad. 3(a) On appeal, the Appellate Collector passed the following order : "I observe that the goods confiscated absolutely are in excess of appellant's free allowances. Further these are in excessive quantities. These were therefore correctly confiscated. Considering all the facts of the case, it is ordered that 1 Item No. 10, and 11 and two tapes of Item No. 12 be allowed clearance on payment of a fine of Rs. 20,000/- (Rs. twenty thousand only) in addition to duty payable. Subject to the modification, the ....
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....d before the Assistant Collector that the items were meant for their own use. There was no evidence to the contra. He, therefore, prayed that the order of absolute confiscation of 24 cassette tapes and the order of confiscation of TV set, Video Cassette Recorder and two tapes and the imposition of fine of Rs. 20,000/- in lieu of confiscation may be set aside and there may be an order to release the goods on payment of appropriate duty after allowing admissible ITC allowance. 6.  Shri Krishan Kumar for the Respondent Collector however submitted that the P.N. 34-ITC(PN)78, dated 16th May, 1978 did not permit import of television set and therefore the order of confiscation of television set was valid. Shri Krishan Kumar further submitt....
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....rsonal or household effects except firearm, television set, air conditioner, refrigerator and deep freeze, for presentation as gifts or souvenirs to friends and relative, upto a value of Rs. 5,000/- and subject to the proviso (a) of sub-para 3(1) of the Notification. The said proviso is not relevant for the purpose of this case as the items concerned in this appeal are not the items specified in that sub-para. Paragraph 6 of the above Public Notice reads :- "The above concessions may be allowed provided the proper officer of the Customs is satisfied that the items are being imported for bona fide use of the passenger or his family or for making a gift or souvenir, as the case may be, and subject to the condition that they shall not be so....
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....ing a gift or souvenir. There is no embargo for the import of the remaining two items. The value of the remaining two items comes to Rs. 16,920/-. The Appellate Collector had used the expression that the goods confiscated absolutely are in excess of appellant's free allowance. It is not clear what exactly the Appellant Collector meant by stating that the goods are in excess of the appellant's free allowance. Apparently the Appellate Collector had in mind the Baggage Rules which permitted free allowance of Rs. 1,000/- per passenger and Rs. 250/- per minor at the relevant time. As a matter of fact the appellant and the members of his family were allowed free allowance of Rs. 3,000/- which works out to Rs. 1,000/- each for two adults and....
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....t is so, the Appellate Collector was not justified in taking a view that the items brought are in excessive quantities. His finding is vague. In any case, the Appellate Collector did not hold that the items were not for the use of the appellant or the members of his family or for making gifts to friends and relatives. Though there may be some justification for the Appellate Collector to order confiscation of the TV set as it could not have been imported even under the Public Notice there was absolutely no justification to order confiscation or to impose fine in lieu of confiscation of other items. I, therefore, set aside the order of confiscation of VCR as well as Video Cassette Tapes (assorted). Since I set aside the order of confiscation ....