1981 (4) TMI 108

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..... f the respondents in confiscating the Video Cassette Recorder with 13 tapes of the petitioner, which the petitioner imported from London on June 27, 1979. The petitioner had gone to the United Kingdom on a business promotion tour and was presented with a Video Cassette Recorder and 13 Video Cassette Tapes by his sister. The petitioner landed at Santacruz Air Port on June 27,1979 and declared for t .....

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..... effects. Shri Kijhwani submits that Vedio Cassette Recorder and Video Cassette Tapes are items of household effects and the authorities were clearly in error in confiscating the articles. In my judgment, the submission of Shri Rijhwani is correct and deserves to be accepted. Shri Rijhwani also relied upon the Customs Public Notice whereby a Departmental Clarification was issued on March 19, 1980 .....

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..... hnical consideration. Shri Mehta then submits that Video Cassette Recorder and Video Cassette Tapes cannot be treated as personal or household effects, at least in June 1979. The submission is without any merit. It is a common knowledge and of which judicial notice can be taken that Video Cassette Recorder and Video Cassette Tapes are used as household articles in this country. The Departmental Cl .....

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