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2021 (8) TMI 296 - AT - CustomsSmuggling - gold biscuits - gold biscuits were concealed inside the inner garment worn by the appellant - undeclared goods - petitioner proved ownership of goods - Absolute Confiscation - penalty - HELD THAT:- As per N/N.12/2012-Cus dt. 17/03/2012, appellant was not entitled to bring the gold from abroad as his stay in foreign country was only 35 days. Though in the impugned order, Commissioner(Appeals) has noted that appellant has not been able to prove his ownership on the impugned goods as the appellant has produced a photocopy of the bill as proof of his purchase which is not sufficient. Before this Tribunal, appellant has produced the original copy of the invoice issued by Malabar Gold and Diamonds and the said bill shows that the appellant is the owner of the gold which was purchased by him only 2-3 days before the start of the journey from Bahrain. But since he was not eligible to bring gold in terms of Notification No.12/2012 and the same was not declared, the impugned goods have rightly been confiscated. Penalty - Section 112(a) and (b) of the Customs Act - HELD THAT:- Considering the facts and circumstances of the case specifically when the appellant has proved his ownership, the imposition of penalty is not justified - penalty set aside. Appeal allowed in part.
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