Home Case Index All Cases Customs Customs + CGOVT Customs - 2020 (3) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (3) TMI 668 - CGOVT - CustomsSmuggling - Gold Biscuits - Baggage Rules - absolute confiscation - penalty - HELD THAT:- In the instant case, it is evident that applicant is the bona fide owner of impugned goods and the applicant had requested the Commissioner (Appeals) to allow the re-export of impugned goods. Section 80 of the Customs Act, 1962 provides that the detained imported goods can be re-exported at the request of the passenger where he/she is returning from India to a foreign country. Thus, apart from declaration of the imported goods at the time of arrival of passenger, return of the passenger to the foreign country after a short visit to India as a tourist or otherwise is a crucial condition for re-export of such goods. The applicant has contended that he was not given an opportunity to declare the gold items in writing at the time of his arrival at Kolkata Airport. No baggage declaration had been filed by him under Section 77 of Customs Act, 1962 since the goods were intercepted by the customs after immigration before the applicant went to green channel - the applicant’s contention regarding non-declaration under Section 77 of Customs Act, 1962 is accepted. The applicant returned after a short visit to India. The Government holds that the re-export of the confiscated gold biscuits can be allowed in the present case. Hence, re-export of the impugned gold items are allowed on payment of redemption fine of ₹ 2,00,000/- (Two lakhs only) under Section 125 of the Customs Act, 1962. The penalty of ₹ 50,000/- (Fifty thousand only) as ordered by the Assistant Commissioner and upheld by the Commissioner (Appeals) on the applicant under Section 112 of Customs Act, 1962 is upheld. The above fine and penalty should be paid within 30 days of the receipt of the order. Revision application allowed.
|