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2016 (5) TMI 79 - HC - CustomsImport of baggage - Non declaration of 16 Sony Digital HD Video Camera Recorders made in Japan along with accessories and two Black Magic Cinema Cameras - Confiscation of goods - CCESC reduced the fine and penalty on duty amount already paid - Held that:- the present case is not covered by any of the provisos to Section 127B (1) of the Act. In other words, it does not fall under any of the excluded categories of cases. The Court sees no reason why in the circumstances of the present case the Respondent's admission that he had brought dutiable goods into the country while leaving blank the relevant column in the disembarkation card ought not to be considered as an attempt at evading payment of customs duty. By following the decision of this court in the case of Commissioner of Customs v. Ashok Kumar Jain [2013 (8) TMI 317 - DELHI HIGH COURT], the provisions that confer jurisdiction on the CCESC should not be construed narrowly to exclude such type of cases from the purview of Section 127B. If that was the legislative intent, then there ought to have been a specific provision to that effect. The Court sees no reason to interfere with the impugned final order. - Petition disposed of
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