Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Mar-22-1985
Reported in : (1985)(21)ELT521Tri(Kol.)kata
..... of central excise & customs reported in 1984 e.l.t. 400 (all.) wherein it was held that "under section 110 of the customs act, 1962, before proceeding to seize the goods, the customs officer must have material before him on the basis of which he can entertain reasonable belief that the goods ..... the goods under seizure were of foreign origin as was evident from the markings and the appellant could not file any valid documents for legal purchase of the same and had held that the seized items were smuggled into india in violation of the provisions of ..... found in petitioner's business premises had been imported in contravention of the provisions of the import control order issued under the import and export control act, 1947 and were liable to confiscation. seizure of the video cassettes effected by the respondents therefore, is without jurisdiction." the facts of the ..... to them for entertaining the belief that the video cassettes found in possession of the petitioners are smuggled goods, liable to confiscation under the customs act. even if it be that the video cassettes imported under a licence granted by the appropriate authority have, after being properly imported, dealt with ..... notification in the official gazette specify." a simple reading of the aforesaid section shows that the cassettes are not covered under section 123 of the customs act, 1962 and the revenue has not discharged its initial onus. the search was effected on 29th september, 1983 whereas the notification no. 205/84 .....Tag this Judgment!