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1985 (6) TMI 153

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..... overed from a cloth bag lying over the cargo : (i) Johnie Walker Red Label Scotch Whisky 7 Qrts. (ii) White Horse Scotch Whisky 7 Qrts. (iii) Black White Scotch Whisky 2 Qrts. (c) Recovered from a plastic bag lying over the cargo : (i) National Panasonic Cassette Recorders 2 Nos. Model No. RQ 2157 (ii) Johnie Walker Red Label Scotch Whisky 1 Qrt. (iii) State Express Cigarettes 555 200 Pcs. While digging the cargo, 2 more packages were recovered. On examination, the said packages were found to contain the following goods of foreign origin : First package covered in the gunny contained (i) Johnie Walker Red Label Scotch Whisky 24 Qrts. (ii) State Express Cigarettes 7 ctns. 1400 p .....

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..... ete Recorder Model RQ 543 ADS 1 Nos. 19-8-1982 Recovered from underneath the main Engine bed on the star-board side. 1. Car Stereo Cassette Player with 2 band Radio Model 862-2211 Japan 2. Toyota Car Stereo Cassette Player with 2 Band Radio Model 86260-14270 Japan 3Nos. 2Nos. 3. Car Stereo Cassette Player with 2 Band Radio Model 86120-30481 Japan 4. Sanyo Mini Radio Cassette Recorder with adopter Model M.1700 H 2 Nos. 1No. 5. Ladies Umbrellas 2 Nos. 6. Gents Umbrellas 2 Nos. 7. Tramantion Knife with Leather cover 1 No. 8. Travel Bags (folding type) .....

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..... IR under Section 112 of the Customs Act, 1962 (Annexure B). The Tribunal passed order No. CD (MAS)A. 616/83/, CD (MAS)A.1/84, dated 23-3-1984 affirming the finding of the adjudicating authority in respect of confiscation of the vessel and imposition of redemption fine and setting aside its order imposing personal penalty on the applicant under Section 112 of the Customs Act, 1962 (Annexure A). 4. Under Section 130(1) of the Customs Act, 1962, the applicant has sought to refer to the Honourable High Court of Judicature, Andhra Pradesh, certain question said to be of law and arising from the order of this Tribunal (Annexure C). 5. We have heard both sides. As a result of discussion, it has been agreed that the only question of law that .....

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