1989 (2) TMI 297

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.... Cantt (Pb.) against the order-in-original No. 59/Cus/AC. 86, dated 22-7-1986 passed by the Asstt. Collector of Customs, Amritsar. 2. As per impugned order, the Customs Preventive intercepted Shri Rajesh Kumar accompanied by Shri Parmod Kumar carrying a VCR, a Video Cassette (recorded) in the brief case. The said VCR set was NV-45 OEN made in Japan and Video Cassette was Weston E-180, Shri Raje....

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....dated 11-7-1985. The same VCR was gifted to Smt. Krishan Devi, mother of the appellant. Thus it does not violate the provisions of Public Notice 27/ITC/PN/80. The appellant requested to set aside the order of original authority. 4. Personal hearings were fixed in this case on 19-12-1988, 28-12-1988 & 29-12-1988. Shri R.R. Dastidar Consultant availed the personal hearing on 24-2-1989 and reitera....