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TMI Blog1994 (7) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri D. Kumar has filed this appeal against the order of Collector of Customs (Appeals). The Collector of Customs (Appeals) in his order had held :- I have gone through the appeal petition and submissions made at the time of personal hearing. I find that no correlation of the impugned goods could be made with reference to the certificates furnished regarding their brand and origin. As req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence, therefore, 38 bottles of foreign liquor collectively valued at Rs. 3,250/- (CIF) were seized in the reasonable belief that they were liable to confiscation. Subsequently, a show cause notice was issued to Shri D. Kumar asking him to explain as to why the said bottles should not be confiscated for violation of various provisions of Customs Act and why a penalty should not be imposed. 3. Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt gifts and therefore, neither the goods could be confiscated nor the demand for duty can be raised on those goods. Referring to the Foreign Privileged Persons (Regulations of Customs Privileges) Rules, 1957, the ld. Advocate submitted that consumable items could be gifted by the foreign privileged persons. 4. Shri B.D. Bhagat, the ld. JDR reiterated the findings of the lower authorities. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no dispute, I find, about the legal import of the confiscated liquor bottles. The only dispute is whether the appellant was in legal possession of the bottles when the bottles were gifted to him by the persons authorised to import these bottles without an import licence. Rule 4 as quoted above does not lay down clearly as to how to deal with the consumable items gifted by the Privileged pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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