2001 (8) TMI 1125

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..... r dispensing with the condition of pre-deposit of penalty of Rs. 3,000/-, I take up the appeal itself with the consent of both the sides. 2. The facts of the present case are that on 19-11-96, the Customs Officers seized certain goods from the premises of a Courier Service on reasonable believe that the goods were of tented character. Item No. 2 of the seizure memo showed seizure of Image Clock, .....

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..... was smuggled. On the contrary, the appellant has produced on record a baggage receipt showing importation of the goods in question on payment of Customs duty. The reasoning adopted by the Assistant Commissioner for rejecting the said evidence is flimsy. As such, he prays for setting aside the impugned order and allowing the appeal. 4. Shri A.K. Chattopadhyay, ld. JDR for the Revenue submits tha .....

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..... he miscellaneous goods to the tune of Rs. 10,000/-. The values of the clocks in question are about of Rs. 9,000/-. The fact that the baggage receipt does not mention Image Clock but mentioned miscellaneous goods, cannot act adverse to the appellant s claim inasmuch as it is for the Customs authorities to describe the goods in the baggage receipt. The appellant has accepted that there were other it .....

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