1990 (5) TMI 138

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....d against the order of the Collector of Customs, Bangalore dated 23-01-1989 imposing a penalty of Rs. 4,000/- on the appellant under Section 112 of the Customs Act, 1962 ('the Act' for short). Proceedings were instituted against the appellant and others in connection with the transfer on sale of foreign colour T.V. camera between the period 1983 and 1984 to the Bangalore Turf Club, Bangalore resul....

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....states that the proper officer may, subject to any rules made under Sub-section (2), pass free of duty, (a) any article in the baggage of a passenger or member of the crew in respect of which the said officer is satisfied that it has been in his use for a minimum period as prescribed in the Rules and (b) any article in the baggage of the passenger in respect of which the said officer is satisfied ....

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....whereas expensive items specifically permitted clearance on duty as baggage for personal use of the person, would enjoy total freedom either from the operation of the Baggage Rules or from the control of the authorities under the Act. A plain reading of the Section does not bear out this either. I also do not find any force in the plea of the learned Counsel that non-mention of the sub-clause of t....