1994 (4) TMI 123 - AT - Customs

Summary

The appeal was against the seizure of Stereo Radio Cassette Recorder and T.V. Game worth Rs. 2,500.00 and 2,000.00 respectively from a passenger in a luxury bus. The appellant argued that the goods were not notified and there was no reasonable belief for seizure. The Tribunal found that the goods were not notified items and the Department failed to prove they were smuggled. The confiscation was set aside, and the goods were ordered to be returned to the appellant.