1992 (3) TMI 195

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..... tment against the orders passed by the learned Collector of Customs (Appeals), Calcutta in Order No. Cal. I. CEX.11/91 dated 12-8-1991. This case pertains to the seizure of a video camera on 21-5-1990 by the Customs Officers from a Burdwan-Katwa bound bus. In the show cause notice, it is stated that the goods were found in the possession of the respondent. 2. The learned S.D.R., Shri D.K. Saha c .....

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..... s photographic camera. It is now well-established principle by the Supreme Court that an item is to be interpreted in the usual way it is understood among the public who are dealing with the same. If a photographic camera is asked for by any person, nobody can conceive it as video camera. A photographic camera cannot be understood as a video camera. On the contrary, in the list, video cassettes et .....

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..... nd when it is an old one, it cannot be said that the respondent has to discharge the burden. In view of the observation made by the Collector (Appeals) and on the facts and circumstances of this case, there is no reason to disturb his findings that what was seized was not a notified item. That being so, the burden has not shifted on to the respondent. Accordingly, I find no reasons to interfere wi .....

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