9911796707
TMI Blog1987 (2) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs Act, 1962. 2. With regard to the VCR, the learned counsel for the appellant has pointed out that the VCRs as a class of goods were notified under Chapter IV-A of the Customs Act as well as under Section 123 of the Customs Act, by notification 204/84, dated 20.7.84. These goods were not so notified on the date of seizure of the goods by the Customs Officers in 1982. Accordingly, the learned advocate has urged that finding of the adjudicating authority that acquisition of VCR by the appellant contravenes the provisions of Chapter IV-A of the Customs Act or that it has been illicitly imported in the absence of evidence adduced by the appellant is contrary to law. On the other hand, the learned counsel has stated that the fact is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of Import and Export Control Act have not been invoked in the show cause notice and only contravention of Section 11D has been invoked. In this case, the ownership of the T.V. set rested with Mrs. Parmar. Firstly, the show cause notice ought to have been issued to her which has not been done and therefore, confiscation of T.V. set is bad in law. Secondly, the learned advocate has urged that the purpose of Section 11-D is merely to fix the identity of the original owner of the goods and this has been adequately fixed in this case on Mrs. Parmar by production of photo copy of the Baggage Declaration Form and a copy of her letter to Krishan Kalra, the nephew of the appellant. Therefore, non-issue of a transport (transfer?) voucher as spelt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is any doubt about its genuineness the adjudicating authority ought to have stated as to on what ground it doubts the genuineness. Secondly, genuineness can be doubted in such cases after the proper verification from the appropriate Customs authorities. There is no indication that any such verification has been carried out by the adjudicating authority from the Customs authorities at Bombay to which the photo copy of Baggage Declaration Form appears to pertain. It would be too much of a burden on a citizen to expect him to prove a public document issued by an authority which is located far away. There is always a presumption of genuineness in favour of a public document unless there are reasons to the contrary. No such reasons have b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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