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TMI Blog2003 (2) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... n 14-11-2000 the officers of the department conducted raid at a shop owned by the appellant and seized various types of goods of foreign origin valued at Rs. 1,21,385/-. Since the copies of baggage receipts issued from Customs Air Port Madras, produced by the appellant were found to be old and not relatable to the goods under seizure, they were confiscated and allowed to be redeemed on payment of Rs. 60,000/- which was reduced to Rs. 27,500/- by the Commissioner (Appeals) since he found that goods valued at Rs. 54,000/- was only notified goods. Penalty of Rs. 12,000/- imposed by the original authority was also reduced to Rs. 5,500/- by the Commissioner (Appeals). The appellant by this appeal challenges the order of the lower appellate autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the order-in-original and confirmed confiscation of the goods to the extent of the value of Rs. 15,000/- only and reduced the redemption fine from Rs. 1,00,000/- to Rs. 20,000/- and the penalty from Rs. 20,000/- to Rs 1,500/-. It is against this order of the Commissioner that the appellant has come in appeal. Appeal No. C/6/2002 (R. Kathiravan) 4. The facts of the case are same as the facts of the case in respect of appeal No. C/5/2002. In this case, it was found by the Commissioner (Appeals) that out of the goods valued at Rs. 1,01,630/- confiscated by the adjudicating authority, goods valued at Rs. 17,030/- were only notified goods and the burden to prove that those goods were licitly imported into the country was on the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scinded the Baggage (Condition of Exemption) Rules, 1975 and consequently all the post importation condition for selling baggage goods were not applicable to the present appeals. He further submitted that in any of these case no reasonable belief was entertained by the officers before making any seizure and therefore the goods cannot be seized. He also relied upon the judgment in the case of Prafulla Modi v. CCE, Calcutta reported in 1994 (71) E.L.T. 831 wherein it was held that it cannot be said that there was any reasonable belief to seize the goods when the petitioner was only a passenger in luxury bus when the goods were seized. He has also cited the judgment of the Tribunal in the case of Gudipati Papa Rao v. CCE reported in 1987 (27) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed from passengers who were allowed to bring them within the limit of free allowance. So far as appellant M. Chandrasekhar is concerned he submitted that the goods involved include 150 blank Video cassettes and wrist watches and receipt for wrist watches were produced while no baggage receipts were produced for 150 blank video cassettes. These cassettes were purchased from different passengers and the passengers were free to sell them immediately under the Baggage Rules (Conditions of Exemption) Rules, 1975 by Notification No. 2/93 (supra). So far as appellant R. Kathiravan is concerned he submitted that 32 pieces of calculators valued at Rs. 3530/- and Blank Video cassette worth Rs. 13,500/- (Total Rs. 17,030/-) were confiscated. He submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fications in respect of goods to which the Baggage Rules are applicable. The matter was accordingly heard again on 6-1-2003 when copies of Notification No. 2/93, dated 5-1-93 rescinding the Baggage Rules, 1975 were produced. I have gone through the findings recorded by the learned lower appellate authority and I do not find any infirmity in the orders of the lower appellate authority so far as the confiscability of the notified goods are concerned as held by him. He has also followed the ratio of the decision in the matter of CCE, Chandigarh v. Balakrishnan reported in 1987 (29) E.L.T. 65 (Tri.) = 1987 (11) ECR 325, M/s. Amar Dutta v. CC reported in 1990 (49) E.L.T. 61 (T) and in the case of Dinanath Maurauya v. CC, Lucknow reported in 2001 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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