RAKESH KUMAR BHAGAT Vs. COMMISSIONER OF CUSTOMS, NEW

JUDGEMENT

(1.) SHRI Rakesh Kumar Bhagat has filed this appeal against the Adjudication Order No. 36/2000, dated 2 -8 -2000 passed by the Commissioner of Customs (General) New Delhi.

(2.) BRIEFLY stated the facts are that Friendly Video Vision, proprietorship concern of Shri Rakesh Kumar Bhagat, a hundred per cent Export -Oriented Undertaking, imported a consignment of Videopan -cake from Singapore and filed Bill of Entry dated 9 -10 -1997. The consignment was put in the bonded warehouse of the appellant. The appellant despatched a consignment of video magnetic spools for export to Intexcon Pte. Ltd., Singapore under the supervision of Central Excise Officers. However, Customs Officers at Mumbai did not allow the consignment to be loaded on the vessel. The officers from New Delhi visited Mumbai and examined the consignment on 30 -9 -98. The tapes were found to be old and used and the length of tape was found to be 850 feet approximately. The officers drew samples from 12 Cartons. Subsequently the residential premises of the appellant, office -cum -business premises of Friendly Video Vision and the business premises of Bhagat Video (Pvt.) Ltd., all at Delhi, were searched on 5 -10 -98. Statements of Shri Bhagat were recorded on 5 -10 -98 and 6 -10 -98.

(3.) A show cause notice dated 19 -3 -1999 was issued to the appellant by the Commissioner of Customs (General) for confiscation of the Video Magnetic tapes seized from the container at Mumbai Docks, for demanding Customs duty in respect of goods imported by the appellant and for imposition of penalty under Section 112(a) and 112(b) and Section 114 of the Customs Act.