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2012 (12) TMI 969 - CGOVT - CustomsConfiscation of goods - Commercial quantity goods - baggage declaration not present - Held that:- Applicant passenger, on arrival at the airport had reported at the red channel. There is no charge of misdeclaration or concealment of said goods. The goods are confiscated as the same were in commercial quantity and did not constitute bona fide baggage - Applicant has also requested to allow duty free baggage allowance as per rules. In this regards, it is noted that the woollen textiles valuing ₹ 30,000/- cannot be treated in commercial quantity and its value is also well within admissible duty free baggage allowance. Therefore, said textiles valuing ₹ 30,000/- may be allowed clearance under duty free baggage allowance available under the Baggage Rules. The other items are in commercial quantity and do not constitute bona fide baggage under Section 79 of Customs Act, 1962 and said goods are imported in violation of Sections 79 & 11 of Customs Act, 1962 r/w para 2.20 of FTP 2009-14. Therefore the order for confiscation of said goods and imposition of penalty cannot be assailed. - applicant has not sought re-export of goods on his arrival, under Section 80 of Customs Act, 1962. He has deliberately attempted to import the said goods illegally and therefore his request for re-export cannot be accepted at this stage - allows clearance of woollen textiles valuing ₹ 30,000/- is allowed under duty free baggage allowance - Decided partly in favour of assessee.
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