1988 (12) TMI 220

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....ecorder NV-300 16,000/- 3. One Toshiba Stereo Radio Cassette Recorder-Model No. RT 88905 2,500/- 4. One National Video Cassette NB-180 150/- 5. Three Video Cassette-180 600/-   Total (from Sl. 1 to 5) Rs. 33,250/- In the statement recorded on the spot the appellant stated that the first three goods mentioned above were left by his son-in-law who had purchased the same. The goods at Sl. No. 4 & 5 were stated to be purchased by his children from different places. 2. On adjudication the Dy. Collector of Central Excise, Kanpur absolutely confiscated all the goods because he had come to the conclusion that the two of the baggage receipts in respect of colour T.V. and Radio Cassette Recorder were ....

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....te confiscation of the said National VCR. The learned Collector (Appeals) has also set aside the penalty on the ground that the goods were found from residential premises and were in personal use of the appellant. 4. The learned Advocate for the appellant now states that the show cause notice invokes contravention of Import (Control) Order No. 17/55, dated 7-12-55 issued under Section 3(1) of the Import and Export Control Act, 1947 and also the provisions of Sections 11C, 11D, 11E & 11F of the Customs Act in as much as the goods are notified under Section 11B ibid. Accordingly, the show cause notice also indicated that the goods were liable for confiscation under Sections 111(d) and 111(p) ibid. He states that there is no allegation what....

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....referred to in Section 11F or memorandum referred to in sub-section (2) of Section 11G. 6. It is apparent in the instant case that the said goods, though notified under Section 11B are not accompanied by the memorandum referred to in Section 11G(2). The goods, therefore, are liable to confiscation in the absence of the memorandum of transfer of goods referred above. Since, however, it is admitted on record that the goods were duty paid in as much as the baggage receipt showing the payment of duty are available it is only a minor offence and it would meet the end of justice if the redemption fine is reduced from Rs. 5000/- to Rs. 500/-. I order accordingly. 7. As regard National VCR the learned advocate submits that no reason has been ....