2001 (11) TMI 132

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2. Vide the impugned orders, the lower authorities have absolutely confiscated 17 pcs. of Cordless Phone, 25 pcs. of Calculators and 1 pcs. of Cordless Phone Battery totally valued at Rs. 28,320/-. The said goods were seized from the shop premises of the appellants on the belief that the same were smuggled. During the course of adjudication, the appellant produced one baggage receipt dated 25-7-96 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... India and are being marketed under the brand name of the foreign manufacturers. There is no evidence to show that the said Cordless phone have been imported illegally into India. As regards the Calculator, he submits that he had produced a baggage receipt which has not been verified by the Customs Authorities. They have simply dismissed the said baggage receipt on the ground that the description .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... freely available in India and are being marketable as is clear from the advertisement placed on record, have been imported illegally into India. 7. As regards the calculators, I find that the appellant has placed on record one baggage receipt showing payment of duty on Digital Calculator by one Mr. Wakil Ahmed at Calcutta. No efforts have been made by the Revenue to get the baggage receipt verif .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X