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2018 (3) TMI 1725 - CGOVT - CustomsRe-export of confiscated goods on payment of redemption fine and penalty - smuggling - Gold Items - case of Revenue is that the gold items were brought in India in gross violation of the provisions of Customs Act and such re-export is not permissible under Section 80 of the Customs Act - Held that:- Under Section 80 re-export of the detained imported goods can be permitted only at the request of the passenger while he or she is returning from India to the foreign country and thereby it is explicit that returning of the PAX to the foreign country after a short visit to India as a tourist or otherwise is a crucial condition for re-export of such goods - But in the instant case, the respondent had gone to New York only for a short visit and there is no clue that he was either a U.S. citizen or working there on long term basis. On the contrary the respondent is an Indian citizen and resided permanently in Delhi. Therefore, no statutory backing for re-exporting the gold to New York is forthcoming from the O-I-A. Otherwise also the re-export of the goods does not sound to be rational in this case as the respondent had brought the gold items with intention to evade customs duty and on being caught he requested for re-export of goods again to avoid payment of customs duty only. The Government agrees with the Revenue’s contention that the Commissioner (Appeals) has committed an error by allowing the re-export of the confiscated gold. Accordingly, the Government set aside the OIA and allows the respondent, Mr. Ranmeet Bhatia, to redeem the confiscated gold on payment of Customs duties, payment of fine of ₹ 1,85,000/- and penalty of ₹ 25,000/- - Revision application allowed.
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