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2010 (5) TMI 620

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..... Delhi against the order-in-appeal No. AIR/37/10 dated 15-4-10 passed by Commissioner of Customs (Appeals), Customs House, New Delhi with respect to order-in-original No. 1037/2010 dt. 12-2-2010 passed by Joint Commissioner of Customs, IGI Airport, New Delhi. 2. Brief facts of the case are that the applicant on 12-2-2010 arrived at IGI Airport by Flight No. QR 232 from Doha, Qatar. He collected his baggage and walked through Green Channel when he was intercepted by Customs and his baggage was examined and as a result Saffron (hereinafter called impugned goods) weighing 6 Kg and valued at Rs. 12,00,000/- was recovered. Since the goods did not constitute bona fide baggage, he has contravened the provisions of Section 77 79 of Customs Act, .....

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..... on instead of allowing re-export out of India. 4.3 That the observation of the Commissioner (Appeals) is not correct due to the fact that in the following cases request under Section 125 of the Customs Act was made before the Commissioner (Appeals) and after considering the request of the applicant allowed to re-export the goods on payment of redemption fine in terms of Section 125 of the Customs Act. 4.4 In terms of Section 125 of the Customs Act, re-export permission has been granted in many cases by the Add. Commissioner/Commissioner of Customs (Appeals), GOI and CESTAT : (i) Satuty Sharma - Order No. 2107, dated 13-2-2002. (ii) Jasvinder Singh - Order No. MP (196) AIR/09. (iii) Liaquat Ali Hameed v. CC Chennai - 2003 .....

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..... vernment also notes that the applicant has cited previous case/judgments has made submissions that valuation is too high and finally requested to allow re-export of the impugned goods on reduced personal penalty/fine. 8. Government observes in this case that the 6 Kg of Saffron imported by the applicant is definitely a commercial quantity and does not constitute a part of bona fide baggage in terms of Section 79 of the Customs Act, 1962. Further import of said goods in trade quantity through baggage mode is not permissible in terms of para 2.20 of EXIM Policy 2004-2009 and violates the provisions of Section 11(1) of Foreign Trade (Development Regulation) Act, 1992. Hence the confiscation of impugned goods under Section 111(d) of the Cus .....

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