1987 (6) TMI 289 - AT - Customs

Summary

Issues:
1. Dispute over a memory card brought by a passenger, claimed to be a part of a photo-composing machine.
2. Confiscation of the memory card by customs under Sections 111 and 112 of the Customs Act, 1962.
3. Allegations of a small technical breach by the appellant and the department's contention that a new part was brought back.
4. Argument regarding the memory card being assessed as part of printing machinery.
5. Appeal rejection by the Tribunal.

Detailed Analysis:

1. The appeal centered around a memory card brought by a passenger, initially cleared by customs based on an export certificate. However, upon re-examination, it was found that the part brought back was not the same as the one taken out. This led to the confiscation of the part under the Customs Act, imposition of fines, and duty recovery.

2. The appellant's counsel argued that the penalty imposed was disproportionate to the minor technical breach committed. They emphasized that there was no intention to evade the law, and the passenger's bona fides were evident as there was no concealment or misdeclaration.

3. The department contended that the imported part was not the original one taken out, constituting a violation of the law. They highlighted that the passenger had brought a new part back, rendering the export certificate invalid for the new circuit board.

4. The Tribunal rejected the appellant's claim of the memory card being part of printing machinery, affirming that it was solely a memory card and not a component of a machine. The classification of the card was deemed appropriate by the Tribunal.

5. Ultimately, the Tribunal dismissed the appeal, upholding the decision to confiscate the memory card and impose penalties. The Tribunal emphasized the deceptive actions of the passenger in presenting the new board as the original one, condemning the attempt to evade duty through fraudulent means.

This detailed analysis encapsulates the key arguments, findings, and the final decision of the Appellate Tribunal regarding the dispute over the memory card brought by the passenger.