1997 (2) TMI 337

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....r]. - Facts of the case, in brief, are as follows : 1.1 The appellant herein, inter alia, a manufacturer of cigarettes, imported certain exposed transparencies from a reputed studio in U.S.A. to launch its advertising campaign in respect of some brand of cigarette produced by it. Since the appellant considered the goods to be of sensitive nature, it deputed specifically one of its emplo....

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....111(d) on the ground :- "it was also very categorically admitted by M/s. ITC Ltd. that though the goods have been imported in the personal baggage of Shri Devraj Basu, actually the goods are meant for use by M/s. ITC Ltd. (Tobacco Division). Therefore, it cannot be said that these goods are for the personal use of the passenger Shri Devraj Basu. Hence the goods are not bona fide personal baggag....

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....s been imported along with a passenger - its own employee - the goods being of sensitive nature. In the circumstances, no confiscation and consequently, no redemption fine is called for. 2.2 Ld. SDR, Shri T. Premkumar on the other hand urges that the goods were shown in the Baggage Declaration Form as baggage of Shri Devraj Basu. Since it is obviously not a bona fide baggage of Devraj Basu....