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TMI Blog1991 (9) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... at the premises of M/s. Gulati Cutpiece Store, M/s. Royal Video Cassettes Library and M/s. Gulati Karyana Store at Taran Taran, and seized the following goods of foreign origin : NAME OF THE PARTY GOODS RECOVERED VALUE OF GOODS RECOVERED 1. M/s. Gulati Cutpiece Store 56 Video Cassettes Rs. 16,800.00 2. M/s. Gulati Karyana Store 20 Video Cassettes Rs. 6,000.00 3. M/s. Royal Video Cassettes Library 20 Video Cassettes 1 VCR Rs. 12,000.00 In the order dated 11-8-1986 passed by the Deputy Collector of Customs Excise, Amritsar, the seized goods were confiscated absolutely under Section 111(d) of the Customs Act, 1962 and penalty of Rs. 2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nged to persons who had brought them from foreign countries. He added that the only violation in respect of the seized video cassettes was that the provisions of Chapter IVA of the Customs Act were not complied with. Shri Anand contended that the fines and penalties imposed for technical violations was excessive. He stated that as far as Shri Varinder Kumar was concerned, no penalty could be imposed on him since he had stated that he was dealing in cloth and the cassettes seized from his premises belonged to his brother Mukesh Kumar. He added that the burden of proving that the seized goods were smuggled was on the department, since Video Cassettes were not notified under Section 123 of the Customs Act, 1962. On these grounds Shri Anand ple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bazar, Delhi. He also claimed that the VCR recovered from the premises of M/s. Royal Video Library belonged to one Jagir Singh who had given it for repairs. Shri Rajinder Kumar Gulati proprietor M/s. Royal Video Cassettes Library in his statement dated 22-6-1985 also admitted the recovery of one National VCR-NV-300 and 20 Video Cassettes from his shop. Both Mukesh Kumar Gulati and Rajinder Kumar Gulati in their statements recorded immediately after the search of their business premises admitted that they did not possess any documents to show the source or acquisition of the seized goods. 6. It is seen that in as far as the seized video cassettes are concerned the provisions of Chapter IVA were required to be complied with by virtue of Vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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