TaxTMI 
TaxTMI 
2001 (4) TMI 308
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....us., dated 26-3-1981 which exempts all scientific and technical equipments, instruments etc. provided the same are imported by research institutions and provided the research institution furnishes an essentiality certificate from the administrative ministry concerned to the effect that imported goods are essential for research and they will be used only for such purpose by said institution and the said institution is not engaged in any commercial activity. 2. Acting on an intelligence that the importers have been using imported equipments for commercial purpose, officers of the Customs Department conducted searches of various premises belonging to and/or related to the activities of the importers and seized certain documents and equ....
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....Studio, was also recorded. On the basis of the above, it appeared that M/s. Aparna Studio had never imported any equipments related to photographic and recording facilities and that the equipments at Aparna Studio used for making films other than on yoga were the equipments imported by Aparna Ashram at nil rate of duty in contravention of the condition of Notification 70/81. Accordingly a show cause notice was issued to Aparna Ashram proposing confiscation of 52 items seized from Aparna Ashram at New Delhi, and six items seized from Aparna Studio, Gurgaon, valued at Rs. 6,72,500/- (duty liability involved - Rs. 12,25,904/-) under Section 111(o) and proposing imposition of penalty under Section 112 of the Customs Act, 1962. The notice was ad....
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....adaptors and batteries. (d) Control console consisting of 2 Nos., m 5850 video tape-recorder, 9 colour video monitors, Director 2000 SEG switcher and WEX wipes machine. (e) 5 lapel microphones, suspension microphones, standing microphones, 1 six rack multi-channel audio-mixer, PA system and foldback, together with cables and other accessories. (f) Uninterrupted power supply for the above equipment, lights and air-conditioning plants, during any period of shooting or lighting. 5. In another agreement between M/s. Aparna Studio and M/s. Time and Space Video Communication, M/s. Aparna Studio was to make studio available for shooting of all the episod....
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....irectors of Aparna Studio has deposed in his statement recorded on 23-8-1990 that Aparna Studio did not have any recording equipments of its own and that Aparna Studio had also not imported any equipments for recording films/video films. Although he specifically revised his earlier statement by stating that all the equipments needed for shooting of T.V. serials were brought by the teams shooting serials themselves, his statement dated 23-8-1990 is corroborated by T.V. serial producers and is therefore, a valid piece of evidence which can be relied upon. Further we note that in his statement dated 28-8-1990, Shri Dhirendra Brahmachari has stated that equipments imported by Aparna Ashram were used by Aparna Studio and that Aparna Studio utili....