Home Case Index All Cases Customs Customs + CGOVT Customs - 2012 (8) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (8) TMI 899 - CGOVT - CustomsConfiscation of goods - Penalty u/s 112 - violation of provisions of Sections 77, 79 and 11 of Customs Act, 1962 read with provisions of Foreign Trade Policy 2009-2014 and Section 3(3) of Foreign Trade (Development & Regulation) Act, 1992 - Held that:- Passenger is neither a habitual offender nor carrying the said goods for somebody else. He is the owner of the goods and concealment was not is an ingenious manner. There is a merit in the pleading of applicant that goods should be allowed to be redeemed on payment of redemption fine and therefore said plea is acceptable. As regards, the pleading to release the laptop unconditionally, Government finds that one laptop computer is allowed to be imported duty free by every passenger in terms of Notification No. 11/2004-Cus., dated 8-1-2004. So there is no case for its confiscation. Government therefore set aside the confiscation of said laptop computer and allows its duty free clearance. The confiscation of other mobiles/I-Phone is upheld. However, combined redemption fine in respect of mobiles/I-phone is modified to ₹ 6,000/. - Decided partly in favour of assessee.
|