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2021 (1) TMI 768 - AT - CustomsSmuggling - Baggage Rules - concealment of dutiable/contraband goods - 20 yellow metal discs concealed in 10 lids of Tiger Balm - 4 cartons of Gudang Garam International Cigarettes - Gold - N/N. 12/2012-Cus. dated 17 March, 2012 - HELD THAT:- It is found that the appellant had brought a small quantity of 233.00 gms. of gold in the shape of 20 disc (about 11.66 gm. per disc) for personal use. Further, it is found that there is no commercial quantity either of gold or cigarettes. Further it is found that the appellant is an eligible passenger, as defined in condition No. 35 of the Notification No. 12/2012-Cus and entitled to import gold up to one kilogram, on returning to India on payment of concessional duty. It is further held that the appellant is eligible to pay concessional duty as provided under Notification No. 12/2012-Cus read with the provisions of Customs Tariff Act and there is no case of alleged violation of the provisions of Section 111(d), (i), (j), (l) and (m) so far gold is concerned. Accordingly, it is directed that the seized gold is to be released to the appellant on payment of concessional duty under Notification No. 12/2012-Cus. Confiscation of gold is set aside. Cigarettes - HELD THAT:- It is not a commercial quantity. However, the appellant was entitled to import only 100 sticks (duty free). Accordingly, the absolute confiscation of the cigarettes (being 960 sticks in quantity) valued at ₹ 10,000/- is upheld - Further, the penalty under Section 112(a)(i) is reduced to ₹ 10,000/. The penalty under Section 114AA is set aside, as the condition precedent for imposition under the said section are not found under the facts and circumstances of this case. Appeal allowed in part.
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