1992 (4) TMI 60

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....a emphasised that Collector (Appeals) was in error in holding that video camera does not constitute an item of bona fide baggage; that a video camera accompanying a tourist is a very common sight and item of baggage. Therefore, Collector's Proceeding on this assumption is basically wrong. She also stated that no where the order-in-original says as presumed by Collector (Appeals) that the Assistant....

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....edemption, though for home consumption, on a fine she stated that apparently the offence of non-declaration has been held by the Assistant Collector as mere technical. Emphasising that there was no other items except the video camera found on detailed examination she requested that re-export be allowed particularly as there was language problem which could have led to non-declaration. It was final....