1990 (12) TMI 222 - AT - Customs

Summary

Issues:
1. Confiscation of V.C.R. and Konica color films under Customs Act, 1962.
2. Consideration of duty paid receipt for V.C.R.
3. Confiscation of color films and requirement to prove duty payment.

Analysis:
1. The appeal challenged the order confiscating a V.C.R. and Konica color films under Sec. 111(d), (o), and (p) of the Customs Act, 1962, with a penalty of Rs. 250. The appellant argued that the V.C.R. had a duty paid receipt, not considered in the impugned order, and the color films were permissible for import under O.G.L. The respondent contended that the appellant admitted to purchasing the V.C.R. for sale and should prove duty payment for the color films.

2. The adjudicating authority failed to consider the duty paid receipt for the V.C.R., which was a crucial document. The appellant's statement did not indicate the V.C.R. was smuggled, and a genuine duty paid receipt could exempt the goods from duty. The Tribunal set aside the order confiscating the V.C.R. and remitted the matter to assess the genuineness of the duty paid receipt before deciding on confiscation.

3. The color films were not notified items and were permissible for import, as acknowledged by the respondent. The confiscation of the color films was deemed unnecessary, especially considering the alleged violations did not pertain to these goods. The Tribunal overturned the confiscation order for the color films and directed their release, disposing of the appeal accordingly.