TMI Blog1984 (4) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... e order the Collector of Customs (Appeals), New Delhi, dated 21-4-1983. 2. The appellant arrived at Palam airport from Singapore on 3-2-1981. He had booked two packages with the Airlines but on arrival at Delhi only one package was found. The second package had not arrived and was missing. A Landing Certificate (copy at Annexure F of the Paper Book) was issued by the Air Customs Superintendent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , held liable to confiscation under Section 111(d) of the said Act. A show cause notice was issued and reply thereto was filed by the appellant but the Assistant Collector was not satisfied with the reply and ultimately absolutely confiscated the goods of the value of Rs. 6,000/-under Section 111(d) and (1) of the Customs Act. The container used for the said goods was confiscated under Section 118 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passengers. It was put to Shri Kapoor, the learned representative of the respondent, whether the issuance of a Landing Certificate is a statutory requirement. He has not been able to show us any provision of law whether such a certificate in a particular form is required to be issued. In this certificate, there is a mention that free allowance to the extent of Rs. 500/- has been allowed to the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stage in the possession of the appellant after his arrival in India. He had not made, in writing, declaration to the Customs authorities about the contents of the box. The duty was payable on some of the items and the learned Counsel or the appellant submitted that his cliant was always prepared to pay the duty as was payable under the law. It is not understood as to why the lower authorities had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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