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2009 (10) TMI 407 - DELHI HIGH COURTRelease of goods- The Appellant was found to be in possession of 57,200 memory cards on arrival in Delhi airport from Mumbai on 16th May, 2009. According to the Respondents these were brought by him from Dubai on the previous day i.e. 15th May, 2009 and on arrival in the Mumbai International Airport he failed to disclose that he was carrying dutiable goods. According to the Appellant the said memory cards for use in mobile phones, were freely importable goods for which the customs duty leviable was 4%. According to the Respondent however the duty applicable as per the Baggage Rules for international travel was 35% ad valorem. Thus worked out to Rs.38,45,643 on the basis that the goods were valued at Rs.1,06,67,525. By the order dated 12th August, 2009, the Commissioner of Customs required the appellant to inter alia to furnish cash security in the sum of Rs.50 lakhs, along with certain other conditions. Held that- this Court is of the view that the contentions on the merits of the case need not be gone into at this stage. Considering the value of the goods seized and the amount of 35% ad valorem duty which works out to Rs.38 lakhs approximately, it appears to this Court that the interests of justice would be served if the Appellant is required to furnish a cash security of Rs.25 lakhs instead of Rs.50 lakhs as directed by the Commissioner of Customs. The appeal is disposed of.
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