1990 (12) TMI 222

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.... [Order]. - This appeal is directed against the order of the Additional Collector of Customs and Central Excise, Trichy dated 5-4-1989 absolutely confiscating one G. 33 National V.C.R. (Made in Japan) and 300 Konica colour films of foreign origin under Sec. 111(d), (o) and (p) of the Customs Act, 1962 besides a penalty of Rs. 250/-. Proceedings were instituted in connection with the seizure ....

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.... mind on the part of the adjudicating authority on a relevant piece of evidence tendered before him vitiating the impugned order. It was further submitted that the Konica colour films were permissible for import under O.G.L. under the relevant Licensing Policy at the relevant time and were also not notified either under Chapter IVA or Sec. 123A of the Customs Act, 1962. The order of confiscation i....

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....impugned order. In the statement the appellant had stated that he purchased a VCR from an unknown broker for the purpose of sale and has not stated that the VCR was a smuggled item, which would make all the difference. If there had been a genuine duty paid receipt for the goods in question, the goods may not be liable to duty once over. The receipt being a relevant document, the same should have b....