1999 (6) TMI 188

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....particulars of the camera are panasonic NV-M 3000 V. Canon. 1.2 A show cause notice was issued to the appellant herein to show cause as to why the said video Camera was not confiscated and penalty be not imposed in contravention of Notification No. 9/96-Cus., dated 22-1-1996. 2. We may state at this stage that this Notification relates to prohibition of import from Nepal to India. It was the case of the appellant before the adjudicating authority that Shri M.K. Saha gifted the camera to the appellant and Deed of gift was also produced by the appellant before the adjudicating authority. The adjudicating authority got the said baggage receipt verified from concerned. International Airport that is N.S.B.C. Calcutta Airport. The....

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....it is duty paid. 6. We have heard the submissions advanced from both the sides. We observe that the basis of the Department's case in the show cause notice was contravention of Notification No. 9/96-Cus., without any allegation to the effect that the said camera was imported from Nepal. Therefore, the question of contravention of Notification No. 9/96-Cus. does not arise. On this ground alone, the show cause notice itself fails and consequently, the impugned order would also fail. 7. The next contention of the Revenue appears to be that the report from the Asstt. Commr. of Customs of N.S.C.B. International Airport, Calcutta treats the baggage receipt produced by the appellant as fake. Ld. Consultant Shri Saha has submitted t....