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2016 (9) TMI 724 - AT - CustomsAbsolute confiscation under section 111(i), (j) and (m) of the Customs Act, 1962 - cut and polished diamonds and pendants - prohibited goods or not - Held that: - goods of commercial nature not allowed to be imported as part of passenger baggage. Also, the importer does not hold any Import Export Code - non-fulfillment of the restrictions imposed would bring the goods within the scope of prohibited goods. The decision of the case Molok Boloky [2004 (8) TMI 616 - CESTAT, NEW DELHI] is relied upon. Whether appellant is entitled to the option to pay redemption fine in lieu of confiscation under section 125 of the Customs Act, 1962 or the absolute confiscation imposed on him is justified? - Held that: - The crime is of higher gravity - absolute confiscation justified. Similar issue decided in the number of cases, one such being the case of Mohd. Akhtar [2011 (9) TMI 968 - PATNA HIGH COURT]. Appeal dismissed - decided against appellant.
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