1990 (3) TMI 181

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e are that certain electronic goods such as tape-recorder heads, T.V. Condensers and other goods were recovered from the respondent's business premises. On adjudication, the original authority has absolutely confiscated the goods and has imposed a penalty of Rs. 1,000/-. 1.1 In appeal, filed before him, the Collector of Customs (Appeals) has observed as follows :- "After due consideration, I....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondent is a mechanic doing repair work. On the other hand, he has categorically stated in his spot statement that he had purchased the seized goods from Delhi for sale at his shop. The appellant-Collector also refers to the fact that the adjudicating authority examined the goods and found them to be new. There was, therefore, no question of the goods being defective and meant for repair. 3. The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ell-known a concept to be lost sight of by the adjudicating authorities. 5. Original authority in the impugned order has, no doubt, stated that "examination of the goods shows that all the items are new and do not require any repair as alleged by the party in reply to the show cause notice", but it is not clear from the impugned order that this examination of the goods was carried out by the ad....