1992 (3) TMI 195

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....er]. - This is an appeal filed by the Department against the orders passed by the learned Collector of Customs (Appeals), Calcutta in Order No. Cal. I. CEX.11/91 dated 12-8-1991. This case pertains to the seizure of a video camera on 21-5-1990 by the Customs Officers from a Burdwan-Katwa bound bus. In the show cause notice, it is stated that the goods were found in the possession of the respond....

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....n the list of notified items what is mentioned is photographic camera. It is now well-established principle by the Supreme Court that an item is to be interpreted in the usual way it is understood among the public who are dealing with the same. If a photographic camera is asked for by any person, nobody can conceive it as video camera. A photographic camera cannot be understood as a video camera. ....