2005 (3) TMI 364

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....along with 35 Laser Discs which were with the available with the members of circulating library. Statements of various peoples were recorded. The appellants produced baggage receipts and membership of various other Laser Disc clubs from where he had obtained, the lesser discs which were claimed to be covered by duty paying documents showing licit import. In spite of this a Show Cause Notice dated 20-7-1996 was issued calling upon the appellant to show cause as to why these goods of foreign origin placed under seizure should not be confiscated absolutely and why penalty should not be imposed on the appellant. The Laser Discs were however released provisionally. The valuation of the goods was done by the Department. The Show Cause Notice was ....

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....ntrol Policy and the Baggage Rules after 1992. Whereas earlier to that year, all goods imported into India were banned except those permitted to be imported and the Baggage Resale Rules provided that the goods imported in baggage could not be sold, till their value was depreciated. These conditions were reversed and relaxed inasmuch as, the new Exim Policy permit the import of all goods without licence until prescribed and goods imported in baggage were allowed to be freely sold. Therefore, we find that, in case of goods which are not specified under Section 123 and or notified under Chapter IVA of the Customs Act, 1962, the onus is heavy and would squarely rest on the Customs authorities to enquire and prove the illicit non duty paid natur....