9911796707
TMI Blog1989 (2) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... original No. 59/Cus/AC. 86, dated 22-7-1986 passed by the Asstt. Collector of Customs, Amritsar. 2. As per impugned order, the Customs Preventive intercepted Shri Rajesh Kumar accompanied by Shri Parmod Kumar carrying a VCR, a Video Cassette (recorded) in the brief case. The said VCR set was NV-45 OEN made in Japan and Video Cassette was Weston E-180, Shri Rajesh Kumar produced photo copy of Bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to Smt. Krishan Devi, mother of the appellant. Thus it does not violate the provisions of Public Notice 27/ITC/PN/80. The appellant requested to set aside the order of original authority. 4. Personal hearings were fixed in this case on 19-12-1988, 28-12-1988 & 29-12-1988. Shri R.R. Dastidar Consultant availed the personal hearing on 24-2-1989 and reiterated the grounds of appeal. He filed writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mported Control Order, 1955. 5. I have gone through the facts on records, appeal memo and plea of the appellant. 6. I find that the fact of gifting has been corroborated by the investigation caused through Delhi Customs. In view of these reports confiscation was not maintainable. There is force in the contentions made by the learned Consultant. 7. The order-in-original is therefore set aside wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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