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2015 (12) TMI 535 - HC - CustomsConfiscation under Section 111(d) and (l) - attempt to smuggle the goods (gold jewellery) in India in the baggages - Provisional release of seized goods - Held that:- DRI, Chennai Zonal Unit, on specific intelligence, had intercepted the petitioner at Anna International Airport, chennai, and on enquiry, it was revealed that the petitioner was coming from Sharjah via Trivandrum. On scrutiny of the Customs Declaration form by DRI, it was found that against the column, 'total value of dutiable goods carried' by him, it was mentioned as 'Nil'. On enquiry by DRI as to whether he is in possession of any dutiable goods or foreign origin gold, he replied in the negative. - Senior Standing Counsel appearing for the respondent that since the passenger had attempted to smuggle the goods into India by concealing the same in his person as well as in his hand baggage and checked-in-baggage, without declaring the same to the Customs, in order to evade the payment of Customs duty, the afore stated goods are liable for confiscation under the provisions of Section 111(d) and 111 (l) of the Customs Act, 1962 and hence, it cannot be released provisionally under Section 110 of the Customs Act, 1962 as contended by the learned counsel for the petitioner. Petitioner had attempted to smuggle the goods into India only with an intention to evade payment of Customs duty and in the absence of any contention refuting the same from the learned counsel for the petitioner, this Court is of the view that the goods confiscated under Section 111(d) and 111(l) of the Customs Act, 1962, cannot be released provisionally as sought for by the petitioner. - when the goods were confiscated under Section 111(d) and 111(l) of the Customs Act, 1962, the question of provisional release under Section 110 of the Customs Act, 1962 does not arise. Therefore, this Court is of view that only after the completion of adjudication process, the adjudicating authority would decide whether the goods confiscated under Section 111(d) and 111(l) of the Customs Act, 1962, could be released or not. - Decided against the petitioner.
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