1992 (3) TMI 195 - AT - Customs

Summary

The Department appealed against the seizure of a video camera, claiming it was a notified item. However, the Tribunal ruled that a video camera is not the same as a photographic camera, as per public understanding. Since the camera was old and not a notified item, the burden of proof did not shift to the respondent. The appeal was rejected, and the penalty imposed on the respondent was also set aside.