TMI Blog1994 (11) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... st the order of the Collector (Appeals), Trichy dated 26-5-1992. Under the impugned order confiscation of 3 VCPs and one VCR of foreign origin has been upheld by the lower appellate authority, under the provisions of the Customs Act. 2. Shri Kumaraswamy, the learned Consultant for the appellant pleaded that while he admits that there has been violations of provisions of Chapter IVA of Customs Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the absolute confiscation may be set aside, allowed to be redeemed on payment of fine. 3. In regard to one Sharp VCP, the learned Consultant pleaded that Baggage receipt in respect of the same has been produced including the sale memo from the person who has sold, and the set has been absolutely confiscated only on the ground that the model number shown in the receipt was not tallying, in tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discrepancy may have happened while writing out receipt. The learned Consultant therefore pleaded for release of the goods. 5. Shri J.M. Jeyaseelan, the learned DR pleaded that inasmuch as there are discrepancies in regard to the model numbers of the goods recovered from the appellant vis-a-vis the receipts produced and since the receipts had not been issued in the name of the appellant, the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced though later, in spite of its being in the name of somebody else cannot be ignored as evidence of the goods having suffered duty. In regard to the Sharp VCP, the discrepancy in regard to the model number noted down in the receipt and the VCP has not been satisfactorily explained. I therefore, hold that the receipt produced cannot be taken to be relatable to the VCP seized. Likewise in reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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