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2020 (2) TMI 1132 - AT - CustomsConfiscation of import - personal effects/household articles - cosmetic items - Baggage Rules - allegation that the said import was in violation of Rule 133 and Rule 43A of the Drugs and Cosmetic Rules, 1945 - further allegation that as per the Board’s Circular No. 8/2010-Cus., dated 26-3-2010, Mangalore Port is not listed for import of the impugned goods into India by sea - HELD THAT:- The appellant is an Indian Passport holder and she shifted her household articles into India from Dubai and filed unaccompanied baggage under Section 77 of the Customs Act, 1962. When the goods reached at Mangalore Port, it was examined and it was found that out of 139 packages, 54 packages are personal effect/household articles and remaining 85 packages were cosmetic items which are not permitted to be brought to India through Mangalore Port. Further, the appellant has violated the provisions of Baggage Rules as well as Drugs and Cosmetics Rules and also the Board’s Circular which prohibits the import of these goods through Mangalore Port and both the authorities have rightly upheld the absolute confiscation of the said goods. Imposition of penalty u/s 112(a) and 114AA of the Customs Act - HELD THAT:- It is on higher side because the appellant has not suppressed any material facts from the Department and she has filed the declaration before the Customs as required under law. Moreover, she was not knowing the Customs Regulations and she was shifting from Dubai where she was running a shop which was closed and all the items brought in her baggage were cosmetic items and she was not aware of the requirement of law that Mangalore Port is not authorized port for import of impugned goods into India through sea - penalty reduced. Appeal allowed in part.
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