Home Case Index All Cases Customs Customs + HC Customs - 2013 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 663 - HC - CustomsFiling of Baggage Declaration Form - Whether the C & E Settlement Commission was justified in rejecting the petitioner's application for settlement under the Customs Act, 1962 merely on the ground that the petitioner had not filed a Baggage Declaration Form – Held that:- Proforma of Baggage Declaration Form as prescribed under Section 81 of the Act had a column for description of goods - Therefore, the submission of the Counsel for the petitioner that the goods were not required to be described in the Baggage Declaration Form, cannot be accepted - In this case, the petitioner had not been able to even establish that the Baggage Declaration Form had at all been filed and if so, by whom and when - Hence, where Baggage Declaration Form was not filed, jurisdiction under Section 127B(1) of the said Act cannot be exercised by the Settlement Commission. The petitioner had not filed any bill of entry so as to satisfy the strict reading of the proviso (a) to Section 127B(1) of the said Act - Commissioner of Customs, Mumbai v/s. Manish Kalvadia [2006 (12) TMI 159 - HIGH COURT OF JUDICATURE AT BOMBAY] - the Settlement Commission would have jurisdiction to settle cases, even in case where no bill of entry had been filed for imported goods, if the same had been cleared under a Baggage Declaration Form - Therefore, the petitioner would be entitled to the benefit of Section 127B(1) of the said Act if the Baggage Declaration Form had been filed at the time of the import of goods. However, in this case, it was an admitted position that no Baggage Declaration Form had been filed before the Settlement Commission by the petitioner to evidence its filing at the time of import - In these circumstances, the impugned order held that the petitioner cannot avail of the remedy of Settlement Commission to settle its dispute with the Customs Department in the absence of a Baggage Declaration Form. In fact, the show cause notice does not extend the benefit of exemption Notification on the ground that they were smuggled goods - Nonfiling of Baggage Declaration Form before the Settlement Commission would imply that no Baggage Declaration Form mentioning the said goods has even been filed - Therefore, the goods have been smuggled into India i.e. without having disclosed the same at the time of import - The submission of the petitioner that as the said goods were imported in baggage, it follows that the Baggage Declaration Form has been filed cannot be accepted - It was the case of the revenue in the show cause notice that though the said goods have come as baggage, however, no Baggage Declaration Form has been filed, resulting in the said goods being smuggled into India - The import of goods as baggage does not ipso facto mean that Baggage Declaration Form had been filed by the carrier. - Decided against the assessee.
|