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2021 (6) TMI 858 - AT - CustomsAbsolute Confiscation - smuggling - Gold Jewellery - ‘eligible passenger’ in terms of N/N. 12/2012 - personal baggage - prohibited goods or not - onus of proof - penalty u/s 112 and 114 AA of the Customs Act - HELD THAT:- The appellant was a passenger in transit from Bangkok to Kathmandu. The appellant was admittedly found in the transit lounge at IGI Airport, T-3, Delhi, meant for international passengers, where they can wait for the purpose of changing flight without entering into India, as such they are not required to go though any formality of immigration as well as under the provision of Customs Law. It is also found that it is admitted fact that the appellant was waiting for his next flight in the transit lounge of Terminal No. 3 of IGI Airport, Delhi, and he was not intermixing with any other person or trying to deliver any goods or any packet or jewellery for the purpose of smuggling. It is further found that the appellant have not violated any of the provisions under the Customs Act, 1962 read with the Foreign Trade Policy. The whole case of Revenue is misconceived and has no legs to stand. Also, the source of gold jewellery he was wearing is cogently explained, which has not been found to be untrue. Penalty set aside - appeal allowed - decided in favor of appellant.
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