1994 (4) TMI 123

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.... [Order]. - This appeal is directed against the order passed by the Collector of Customs (Appeals), Calcutta in Order Number : Cal. Cus-165/92, dated 9-4-1992. This case pertains to the seizure of Stereo Radio Cassette Recorder and T.V. Game worth Rs. 2,500.00 and 2,000.00 respectively. The same were seized from the appellant while he was travelling in a luxury bus. Show cause notice was issu....

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....ssette Recorder is not a notified item, as contended by the learned SDR, Shri Saha. What is notified is Cassette Recorder. Hence both these goods are not notified items. The appellant is only a passenger in a luxury bus and when he was moving with these two items, it cannot be said that there was any reasonable belief to seize the same. Item No. 2 i.e. T.V. Game, is not marked with any foreign ori....