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Issues involved: Challenge to the order of Customs, Excise & Service Tax Appellate Tribunal regarding confiscation of gold jewellery and imposition of penalty.
Brief facts: The appellant arrived at Mumbai airport from Dubai with gold jewellery valued at Rs. 68,69,200. Customs Officer found dark patches in her baggage, leading to seizure of jewellery and foreign currency. Appellant's statement revealed intention to pay duty for jewellery and deliver it to a specific individual. Adjudication proceedings: Commissioner of Customs ordered confiscation of jewellery and imposed a personal penalty of Rs. 4 lakhs. Tribunal later reduced the penalty to Rs. 2 lakhs and allowed redemption of confiscated gold jewellery on payment of fine. Appellant's arguments: Import of gold jewellery is permissible, no misdeclaration or violation of Customs Act occurred, and benefit of a specific notification was wrongly denied. Claimed substantial legal questions for court's consideration. Tribunal's observations: Tribunal found appellant's explanations regarding duty payment and lack of awareness unconvincing. Noted appellant's previous experience with customs rules and reduced penalty while allowing redemption of gold. Court's decision: Dismissed the appeal, agreeing with Tribunal's findings. Found no grounds for interference as appellant's explanations were deemed untenable and afterthought. upheld the order for penalty and redemption of gold.
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