2002 (2) TMI 690

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....bsp;Vide the impugned order of Commissioner of Customs, Shillong has absolutely confiscated the foreign origin photo films and cameras etc. recovered from the appellants' possession on 24-12-93 when he was travelling from Calcutta to Agartala. In addition, the Indian origin goods has also been confiscated under the provisions of Section 119 of the Customs Act, 1962 on the findings that the same we....

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.... the Court's order a detailed inventory was made subsequently on 14-6-94 and in most of the cases it was found that the description given on the goods was "Fugi Colour Film made in Japan and converted by M/s. Jindal Photo Films Ltd." or "Indu Colour Films, made in Germany for M/s. Hindustan Photo Films Ltd. India". Similarly he submits that the various cameras bore the markings as 'Camera-Kodak-Cr....

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.... the appellant without documents showing legal importation does not reflect upon the smuggled character of the goods, when there is no obligation under the law upon the appellant to procure the documents showing legal importation of the goods being bought by him. He also places reliance on two Tribunal's decisions reported in 2001 (130) E.L.T. 921 (Tri.-Cal.) and 2000 (117) E.L.T. 182 (Tribunal), ....