Home Case Index All Cases Customs Customs + CGOVT Customs - 2011 (6) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 583 - CGOVT - CustomsRevision application – baggage – re-export - goods were in commercial quantity and did not appear to be a bona fide baggage, the said goods were placed under seizure - goods which have been confiscated, were being smuggled in by the passenger without declaring the same to the Customs and are in commercial quantity – Held that:- passenger had grossly mis-declared the goods with intention to evade duty and smuggle the goods into India. As per the provision of Section 80 of Customs Act, 1962 when the baggage of the passenger contains article which is dutiable or prohibited and in respect of which the declaration is made under Section 77, the proper officer on request of passenger detain such article for the purpose of being returned to him on his leaving India. Since passenger neither made true declaration nor requested for detention of goods for re-export, before customs at the time of his arrival at Airport. So the re-export of said goods cannot be allowed under Section 80 of Customs Act.
|