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2018 (8) TMI 1540 - AT - CustomsPrinciples of Natural Justice - Smuggling - Gold Jewellery - prohibited goods or not? - non-declaration to the Customs authorities - Absolute Confiscation - penalty - Held that:- The strict provisions of Section 124 of the Customs Act have not been complied with as no show-cause notice was given to the appellants - even if a show-cause notice is waived, even then, a oral show-cause notice and an opportunity of hearing should be granted to the affected party, if the goods are liable for absolute confiscation. Whereas in this case, the goods have been absolutely confiscated without issuing the show-cause notice - Further, the appellants are not frequent flyers as per their travel documents and they were wearing the jewellery in a usual manner and have not concealed in a manner that it cannot be detected by ordinary means. The gold is not a prohibited item. It can be imported only with certain conditions as prescribed under Exim Policy as well as guidelines laid down by the RBI. Te order of absolute confiscation is not sustainable in law - the order of absolute confiscation in both the cases is set aside and an option given to the appellant to redeem the goods on payment of redemption fine and penalty u/s 112(a) and Section 114AA of CA. Appeal allowed in part.
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