9911796707
TMI Blog2000 (1) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... sufficient opportunity to inspect the documents, which were relied upon. The examination of the material does not impel us to accept this argument. The Collector records that the appellant asked for inspection of original documents seized from him such as cheque book, account book and sought their return since they were not relied upon in the show cause notice. The appellant is not able to produce any evidence that inspection or return of documents were asked for in connection with defence. We are not able to find any prejudice has been caused to the appellant. 3. It is next contended that in those cases where the Addl. Collector has accepted that goods were imported by Prakash Vedia or any other person as baggage receipt, he lacked terri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chargeable batteries (at sr. no. 7 of the Collector's order) cannot be sustained for the reason that they are not notified goods. 5. No documents of importation have been produced with regard to other goods seized from the appellant nor these are contended that these are not notified. Hence confiscation of these goods under clause (d) of section 111 has to be sustained. 6. Confiscation under clause (p) of section 111 is questioned on the ground that the goods are professional equipment's which were used by the appellant and they were thus in his personally use. It is not possible to agree that the goods were personally used. They were used by the appellant not in his home for education or for pleasure but as part of his profession, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e basis. The Addl. Collector seeks to rebut the contention raised by the appellant in the reply to the notice that there was no basis for the value of the goods was indicated, by saying that the value is based upon 1990 catalogue of M/s. Sony Japan. All the goods that are remain after we have set aside confiscation, under clause (d) were Sony make except a mixer at sr. no. 8 which is manufactured by Boss. However the appellant at no stage before adjudicating had been told that the value of the goods were based on the Sony catalogue, the catalogue was also not made available to it. In the circumstances, we accept that the basis of the valuation has not been communicated to the appellant. Since the redemption fine and penalty will also be dic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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