K.SANKARARAMAN, T.P.NAMBIAR
Telerama (India) – Appellant
Versus
Collector of Customs – Respondent
T.P. Nambiar, Member (J)
1. This is an appeal filed by the appellant being aggrieved by the order of the learned Additional Collector of Customs, Calcutta in order No. 26/88(A)-Addl. Collector dated 21-11-1988.
2. The brief facts of the case are that during surveillance in the docks, a consignment of components of 14" black & white TV sets valued at Rs. 3 lakhs c.i.f. approximately was found lying by the officers of the Dock Intelligence Unit (Appraising) of the Custom House, Calcutta awaiting clearance for a long time. Enquiries revealed that the importers Clarion TV (P) Ltd. had filed a WR Bill of Entry on 9-12-1987 for the goods but ultimately they did not take clearance of the goods. An information was also reported to have been collected by the officers to the effect that some importers are trying to clear the aforesaid consignment by mixing the goods with other consignments. The aforesaid goods valued at Rs. 3 lakhs c.i.f. approximately were seized by the officers of D.I.U. (A) on 22-7-1988 under Section 110 of the Customs Act, 1962 on the reasonable belief that the same had been imported unauthorisedly and were liable for confiscation under Section 111 of the Customs Act,
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