1986 (1) TMI 302

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....is directed against the Order-in-Appeal bearing No. S/49-72/81, dated 6-1-1983 passed by the Collector of Customs (Appeals), Bombay. 2. The appellant is a repairer in electronic goods. On 23-1-1981, the business premises of the appellant was searched. A radio cassette recorder made in Japan was seized in the reasonable belief that the appellant had failed to intimate the Customs authorities reg....

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.... repairs. He, therefore, held that the appellant contravened Import Trade Control order read with Section 11 of the Customs Act. The contravention according to the Assistant Collector was of Sections 11C, 11D and 11F. Feeling aggrieved, the appellant preferred an appeal before the Collector (Appeals) who confirmed the order. In addition to the reasons given by the Assistant Collector the Collector....

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....he goods in question was seized from the repair shop. It was entered in the register maintained in the shop. The repairers of notified goods are exempted from notifying the goods to the Proper Officer or of maintaining accounts or of ensuring that they were licitly imported into India. They are, however, required to maintain a booklet showing the articles received for repairs. They are also requir....