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2016 (7) TMI 144 - GOVERNMENT OF INDIASmuggling - Import of gold / gold jewellery - passing through green channel - benefit of free allowance as per baggage rules denied - applicant had not declared the impugned gold - redemption fine and penalty - the main contention of the applicant for revision is that the respondent failed to see the true declaration made by the applicant on reporting at red channel before the concerned Customs officers at airport and nothing was concealed nor misdeclared by the applicant. Applicant had no past record of offense and she brought the goods not for trading but as gifts for relatives and friends. Held that:- Applicant failed to prove its contention - in view of the facts and circumstances of the case penalty under Section 112(a) of the Act has been rightly imposed on the applicant for the offense committed by the applicant. The quantum of penalty is reasonable and commensurate to the nature of the offense. Government also finds no merit in the plea of the respondent to extend the benefit of free allowance to the passenger. As per Section 79 (2) read with Baggage Rules, 1998 the benefit can be extended to the passenger who brought the bonafide goods and truly declared to the Customs. In the instant case both the conditions were not fulfilled by the passenger. - Decided against the applicant.
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