2000 (5) TMI 80

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....ion ordered by the Additional Commissioner of some of the items seized from the possession of the appellant. 2.I have heard both sides. 3.The equipment in question consisted of digital video mixtures, central processing unit for computers, video camera, a few video cassettes, and circuit boards used in computers. Jatin Mehta, the proprietor from whom the goods were seized, in his statement, stat....

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....he relevant time, fall either under chapter IVA or Section 123 of the Act, and that the burden of proving them to be of smuggled goods lay upon the department. This would not be merely saying as the Commissioner (Appeals) has relying upon me value of the goods and her view that any prudent businessman deals in cash without dealing in such goods. He contends that it is the nature of the trade that ....

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....into India in contravention of the law lay upon the department. In order 38/97BP dated 13-2-1997 of the Commissioner of Customs (Appeals), Bombay holding that video cassette recorders etc seized from the possession of Angel Foto were not notified under section 123 or chapter IVA of the Act and hence could not be confiscated without being proved that they were smuggled into India, which is produced....