TMI Blog1990 (9) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... a, wherein he confiscated 11 Stereo Radio Cassette Recorders seized from the premises of the appellants. 2. The facts of the cases are that on an information received on 29-10-1986 the officers of the Customs Department made a search as a result of which six pieces of Stereo Radio Cassette Recorders and 450 pieces of blank Video Cassettes from the shop of M/s. Electrical Distributors, 27, Vivekananda Road, Calcutta-7 and five pieces of Stereo Cassette Recorders and one piece of Video Cassette Recorder (old) from the shop of Messrs Central Plaza, 5B, Rawdon Street, Calcutta-17, were recovered. The documents could not be produced by the parties and therefore, on a reasonable belief that these are smuggled goods they were seized. A show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lector that the firm, M/s. Sound Machine is not in existence is not correct. He also contended that Stereo Radio Cassette Recorders are manufactured and assembled from imported foreign components and it is obvious that the country of origin marked on the components shall remain as embossed and the same cannot be erased. It was, therefore, contended that because of that, it cannot be said that these Stereo Radio Cassette Recorders were smuggled ones. The learned Advocate also contended that stickers were pasted on the same by the Indian assemblers on the top of such embossment. In this case, the stickers were removed by the Central Excise authorities and there was a mark left on the seized Stereo Radio Cassette Recorders for having removed s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Collector or the Deputy Collector. He also brought to my notice that the seizure list in this case pointed out the description of these Radio Cassette Recorders were made in Japan. For all the above-said reasons he contended that the appeals are liable to be dismissed. 3. The point that arises for my determination is whether the confiscation of the Stereo Cassette Recorders is in accordance with law. In this connection, the learned Advocate, Shri A. Roy relied on a decision of this Tribunal passed in Order No. 55/Cal/90 dated 18-1-1990. In that case, the Tribunal held as follows : Now it is common knowledge that these electronic goods are being brought in the from of different parts in the country and they are assembled here. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded that the appellants had produced the purchase challan from M/s. Usha Electronics to show mat six pieces of Stereo Radio Cassette Recorders were sold to them by Messrs Usha Electronics. Usha Electronics purchased 30 pieces of Stereo Radio Cassette Recorders from M/s. Sound Machine as per the Challan dated 7-10-1986. In the circumstances of the cases I allowed the appellants to produce the documents with respect to the licence and the certificate issued by the Superintendent of Central Excises, Calcutta B Division. As per the Licence No. 14525 issued by the Calcutta Municipal Corporation it is seen that the licence is issued to M/S. Sound Machine for carrying oh business at 178A, S.P. Mukherjee Road for assembling these Stereo Cassette ..... X X X X Extracts X X X X X X X X Extracts X X X X
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