1991 (6) TMI 159

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....tuted against the appellant in connection with the seizure by the DRI officers on 23-6-1987 of 2181 video cassettes of foreign origin resulting in the impugned order at the hands of the Additional Collector of Customs, Madras. 3. Shri Chandrasekharan, the learned counsel for the appellant, submitted that the appellant and her family came to India after the outbreak of violence in Sri Lanka in or about August, 1983 and they brought a number of video cassettes in their possession and subsequently they also purchased video cassettes in the open market and were running a small video library to eke out livelihood. It was urged that even the adjudicating authority in the impugned order in the penultimate paragraph has held even the outer shells ....

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....anka in 1983. 5. I have carefully considered the submissions made before me. The fact that 609 video cassettes were of foreign origin is not disputed and is indeed admitted. Video tapes of foreign origin have been notified under Chapter IVA of the Act vide Notification 205/84. The appellant having been in possession of notified goods under Chapter IVA of the Act should have intimated the place of storage within 7 days from the date on which the appellant came to possess or control the goods in question giving particulars as specified under Section 11C of the Act. Section 11E of the Act enjoins on the person possessing notified goods under Chapter IVA to maintain accounts in such form and in such manner as may be specified by the rules and ....

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....cers (Investigating Officers) have not caused any enquiries regarding the various bills produced by the party. In other words, they have not established whether the dealers/manufacturers have in fact assembled such video cassettes in India or whether these cassettes have been directly imported from abroad. But on the other hand the existing practice clearly indicates that such video cassettes are in fact being assembled in India and sold. Inasmuch as proper bills have been produced for purchase of certain numbers of video cassettes from dealers/manufacturers in India, I extend the benefit of doubt to the party and order release of 725 video cassettes unconditionally. So far as 609 video cassettes of foreign origin are concerned, they are ad....