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K.L.REKHI, G.P.AGARWAL
Micro Electronics – Appellant
Versus
Collector of Customs – Respondent
G.P. Agarwal, Member (J)
1. This appeal is directed against the adjudication order No. 34/85-PREV. dated 2.8.1985 (issued on 6.9.85) passed by the Collector of Customs (Preventive), West Bengal, ordering the confiscation of seized goods under Section 111(d), (m) and (p) of the Customs Act,1962 with an option to redeem the same on payment of redemption fine of Rs.50,000/- in lieu of confiscation and also to pay duty at the appropriate rate on the revised value.
2. Factual backdrop: The appellants M/s Micro Electronics, Calcutta, inter-alia carries on business of manufacturing video cassettes in their factory at Calcutta, duly registered as a small scale Industrial Unit with the Directorate of Industrial, Cottage & Small Scale Industries, Govt. of West Bengal, Calcutta. They are duly licenced under the provisions of Central Excises and Salt Act, 1944. It was the case of the department that on the secret information that the appellants illegally imported 5000 pcs. of complete Video Cassettes in the name of M/s Bharat Laxmi Trading Co. Ltd., Calcutta and M/s East Asia Skin Corpn., Calcutta in the guise of assembling of the component parts and also that they imported full Video Casse
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