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TMI Blog1986 (9) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... Bangalore Collectorate searched the shop of the appellant and recovered electronic goods such as National Panasonic Radio Cassette Recorders, Sanyo Radio Cassette Recorders and Unisef Cassette Tape Recorders etc., of foreign origin, valued at Rs. 31,700/- for action under the Customs Act, 1962. In a statement, following the seizure, the appellant said that one Sikh gentleman Sardarji claiming himself to be representative of a tape recorder manufacturer approached him a fortnight before the seizure and offered for sale the goods under seizure on credit basis which offer had been accepted by him. He placed the order for the goods which were duly received and delivery was taken about three days prior to the seizure. He said that he did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and earlier allowed the import of components of tape recorders to Actual Users. The appellant in his reply to the show cause notice pleaded that he was a radio mechanic dealing in radio and electronic goods and that the goods under seizure were covered by the bills produced by him. During the adjudication proceedings, the goods were also examined by an Electronics Engineer of M/s. British Physical Laboratories, Bangalore, whose services were obtained by the Department and also by one businessman in electronics goods who was produced by the appellant as his witness. The BPL s engineer Shri Venkateswar, on examination of the goods, could only say that although the parts of the items were imported, it could not be asserted whether the goods we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d been found to be erased. The appellant had also failed in respect of these goods to discharge the obligation cast upon him under Section 123 of the Customs Act, 1962 to show that the goods are not contraband. The Collector (Appeals) however, gave relief in the matter of personal penalty which was reduced from Rs. 5,000/- to Rs. 2,000/-. 4. The learned counsel, Shri Jeshtmal, represented the appellant in the hearing. He contended that the Department had failed to establish the foreign origin of the goods. The appellant was a dealer in radios and dealt with only Indian goods. The suppliers, M/s. Pawan Electronics, New Delhi, had also said that they had sold only Indian goods to the appellant. The erasures of the markings of country of ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loyed in a manufacturing firm whereas the expert produced by the appellant was only a diploma holder doing repairs and sales. The appellant had also said that he was selling the goods as imported goods . Therefore, there was no need to interfere with the order of the lower authority. 6. The submissions made by both the sides have been carefully considered. 7. In this case, the foreign origin of the goods would appear to have been concluded by the Department because of the fact that on these goods, the imprint of the country of origin as Made in Japan etc., were found to have been erased. The falsification of the appellant s statement that the goods were of Indian origin is also another reason for holding the goods to be only of forei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther expert although having a lower academic qualification than the BPL engineer, yet he seem to be dealing in electrical and electronic goods in his shop ever since 1970 and he is also doing repairs of such goods. He had opened the items and had given his opinion with reference to the wiring, soldering and other aspects of workmanship, which, according to him, showed that the goods are of Indian origin. The Deputy Collector had not given due weight to this opinion on the ground that there are items coming into India from countries like Hongkong and Taiwan with fake markings of country of origin. However, no instances of such cases had been cited by the Deputy Collector while rejecting the expert opinion on this ground. Further, the falsity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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