1987 (7) TMI 233

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....arbour from Singapore bringing with him among other things a Sony Colour T.V. and one Akai Video Cassette Recorder of foreign origin with which alone we are concerned in the present appeal. The authorities coming to know that the said goods brought by Shri Swaminathan were meant only for the appellant, instituted proceedings against the appellant on the ground that the goods have been imported in contravention of law without a valid import licence and the proceedings thus instituted eventually culminated in the present impugned order now appealed against. 3.  Shri Subramaniam, the learned Consultant for the appellant submitted that in terms of Section 79 of the Act, any article in baggage of a passenger declared as a bona fide gift is....

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....he Appellate Collector of Customs [wrongly described Collector of Customs (Appeals)] would disprove the present plea of gift. 5.   I have carefully considered the submissions of the parties herein. Admittedly the goods in question are intended for the appellant and were not brought by Shri Swaminathan as his baggage either for his use or for a bona fide gift. Section 79 of the Customs Act contemplates articles in the baggage of a passenger meant for the use of the passenger or the passenger's family or as a bona fide gift or souvenir. As rightly contended by the learned D.R., the pleas taken by the appellant before the lower appellate authority in para 3 & 6 of the appeal grounds would clearly bear out that the goods were sent by the ....