Home Case Index All Cases Customs Customs + AT Customs - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 1280 - AT - CustomsPenalty - confiscation - permission to re-export goods - import of large consignment of memory cards for mobile devices - failure to make the formal declaration of the contents of the baggage - Held that: - Section 80 of the CA enables the proper officer to permit re-export of goods imported in the baggage of a passenger even if such items are dutiable or the import of which is prohibited, subject to the condition that a true declaration of the same has been made u/s 77 - When we look at the quantum of memory cards imported by the passenger in his baggage, it is evident that the quantity is beyond what can be considered as a bona fide baggage. It is clearly in commercial quantities. However the fact remains that at the first available opportunity i.e. the passenger has declared the contents of the baggage to the intelligence officers. Even though he has not made a correct declaration of the value of the imported goods by leaving the relevant column of the disembarkation card blank, the statement made to the intelligence officers may be considered as the declaration made by him in terms of Section 77 of the CA, 1962. The conditions of Section 77 and 80 have been satisfied. Hence, the appellant may be permitted to re-export the goods - the penalty imposed u/s 112(a) is to be set aside. Appeal allowed - decided partly in favor of appellant.
|