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Showing 1 to 20 of 319 Records

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  • 2016 (7) TMI 1020

    Import of baggage without declaring goods - Levy of penalty - carrying contraband or dutiable goods - Held that - The applicant was neither eligible to import gold nor did he declare the impugned goods that were in a substantial/commercial quantity. Instead he had carefully concealed them on his person to smuggle it into the country and to hoodwink the authorities, Hence, the same cannot be treated as bonafide baggage in terms of Section 79 of th....... + More

  • 2016 (7) TMI 794

    Import of silver / silver coins in a baggage - period of stay less than six months abroad - Held that - Government observes that the liability of the goods for confiscation cannot be ignored on the mere technical ground that the Section 111 of the Customs Act is not mentioned in the concluding para of the show cause notice. Also it is not the case that the respondent was not put on notice regarding the charges against him. In the present case, ex....... + More

  • 2016 (7) TMI 793

    Import of baggage without declaring goods - Levy of penalty - carrying contraband or dutiable goods - passing through green channel - Held that - Government notes that not only the applicant attempted to smuggle the impugned goods in substantial quantity but it is also an uncontested fact on record that he also colluded with and abetted with another passenger to facilitate smuggling of the impugned goods. Therefore the applicant has rightly been ....... + More

  • 2016 (7) TMI 792

    Import of baggage without declaring the goods - passing through green channel - carrying goods on behalf of others - waiver of pre-deposit - Held that - Government finds nothing on record to show that the said stay order of Commissioner (Appeals) for depositing an amount of ₹ 15000/- towards the penalty amount has been challenged before any forum and has thus attained finality and needs to be complied with. The applicant failed to comply wi....... + More

  • 2016 (7) TMI 777

    Maintainability of revision application - Import of baggage without declaring the goods - passing through green channel - recovery of non bonafide baggage items such as 2000 pieces of memory cards and 426 pieces of assorted wrist watches - Held that - the case matter primarily pertains to the refund of sale proceeds where the goods were already disposed off under Section 150 of the Customs Act, 1962 and the adjustments that can be made there agai....... + More

  • 2016 (7) TMI 776

    Import of baggage without declaring the goods - passing through green channel - electronic goods - Held that - Government finds that in the present case the applicant failed to declare the impugned goods imported as baggage thereby violating the provisions of Section 77 of the Customs Act, 1962. The said goods were undisputedly chargeable to appropriate duty under Section 12 read with Section 78 of the Act. The applicant has imported the impugned....... + More

  • 2016 (7) TMI 648

    Import of baggage without declaring the goods - 13300 nos. micro SD cards of 2 GB capacity used in mobile phone. - two bottles of Glenmorangi Signet Single Malt Scotch whisky 70 CL (700 ml) were also recovered - Government.notes that the statement of Shri Darshan Lal recorded under Section 108 of the Customs Act, 1962 is a corroborative evidence that the respondent is associated in a case of smuggling activity with the accused as much as calls ha....... + More

  • 2016 (7) TMI 647

    The applicant was not eligible to import gold either in terms of Notification No. 31/2013-Cus dated 01.03.2013 nor under rule 6 of Baggage Rules ibid. He also did not declare the impugned goods that were in a substantial/commercial quantity. Hence, the same cannot be treated as bona fide baggage in terms of Section 79 of the Act ibid. The said gold is imported in violation of Foreign Trade provisions of Section 77, 79, 11 of Customs Act, 1962; pa....... + More

  • 2016 (7) TMI 547

    Confiscation of gold jewellery brought in commercial quantity - Benefit of Baggage Rules denied - confiscated under Section 111 (d),(l),(m) & (o) of the Customs Act, 1962 read with Section 3(3) of Foreign Trade (D&R) Act, 1992 - the applicant tried earnestly to produce all the purchase bills available with her to prove her contention that the jewellery seized by the Customs at Madurai Airport are old jewellery being used by her. - she admitte....... + More

  • 2016 (7) TMI 467

    Refund of duty drawback claim repaid earlier - Proper format - Earlier, recovery proceedings were initiated for duty drawback sanctioned earlier since respondent / exporter had failed to produce the proof of realization of export proceeds - the respondent repaid the said ineligible drawback along with interest and the penalty amount on 31.01.2013. Meanwhile they received the requisite certificate evidencing realization of export proceeds. Since t....... + More

  • 2016 (7) TMI 466

    Clandestine import of goods in the baggage - import of Sony Camera for someone else - passenger was intercepted at the green channel - absolute confiscation and levy of penalty - Held that - In the present case as the passenger has brought the goods for someone else and acted as a carrier. Therefore, the impugned goods cannot be allowed to be redeemed on payment of redemption fine. Government places reliance on the following decisions of the high....... + More

  • 2016 (7) TMI 420

    Import of goods - passing through green channel without making declaration of baggage - he was having some electronic goods, liquor bottles and one Samsung TV. - passenger had brought commercial quantity of goods with intention to be sold in India for monetary consideration. Being a carrier of the goods it attracts the provisions of Section 2(39) of the Customs Act, 1962 and made the goods liable for confiscation under Section Ill(i), (l) and (m)....... + More

  • 2016 (7) TMI 419

    Import of Sony Camera valued at ₹ 1,00,000 /- for someone in a baggage - passenger was intercepted at the green channel - Absolute confiscation - Commissioner (Appeals), Chennai allowed redemption of the impugned goods on payment of redemption file of ₹ 10,000/- and reduced the penalty to ₹ 5,000/- Revenue filed this revision application - Held that - it is an admitted fact by the respondent that he had carried the impugned item....... + More

  • 2016 (7) TMI 418

    Demand of duty and interest - Import of goods - passing through green channel without declaration - bags were found to contain 80 pieces of jeans of various sizes, plain artificial jewellery made of brass, plated with silver of 22KT weighing 5000gms and studded artificial jewellery of brass studded with glass stones, plated with silver of 22KT weighing 15000 grams. - Held that - He carried the said goods with an intention to evade payment of the ....... + More

  • 2016 (7) TMI 417

    Valuation - redemption fine and penalty - Claim of benefits of Transfer of Residence (TR) under Rule 8 of the Baggage Rules, 1998. - The goods were found mis declared, undervalued and in commercial quantity, therefore, the same were placed under seizure under Section 110 of the Customs Act, 1962. - Held that - the applicant in his grounds of appeal has contended that valuation of the goods was not based on the invoices provided by him. Government....... + More

  • 2016 (7) TMI 416

    Claim of duty drawback on inputs - manufacture and export of various brands of liquor - The sanctioning authority disallowed drawback on the declared input molasses - According to the authority, (1) As per proviso (ii) to Rule 3 of the Drawback Rules, no drawback is allowable on the excisable materials in respect of which duties or taxes have not been paid and applicant have not provided evidence of direct duty payment on molasses. - (2) The appl....... + More

  • 2016 (7) TMI 227

    Import of goods in a baggage without declaration - restricted goods - 164 cartons of Cigarettes, one taka of black burkha cloth, 44 gold chains of different types/sizes weighing in to l 500 grams approximately. - it was submitted that, he applicant had approached the Customs officer on duty in the arrival lounge to declare the goods brought by him and had requested the officer to fill up the Customs declaration form. That had neither entered the ....... + More

  • 2016 (7) TMI 148

    Smuggling of goods from Hong Kong via Bangkok in connivance with certain staff deployed at the IGI Airport. - Commissioner (Appeal) has ordered revaluation of goods by allowing 40% abatement instead of 25% allowed by the Adjudicating Authority. Further he reduced the redemption fine from ₹ 4 lakhs to ₹ 1.50 lakhs and penalty from ₹ 2.50 lakhs to 1.50 lakhs, imposed under Sections 125 & 112(a) of the Act, ibid upon Shri Surin....... + More

  • 2016 (7) TMI 147

    Import of electronic goods in a baggage - bonafide baggage or not - whether re-import of goods earlier taken away - crossing through green channel - He was intercepted by the Customs Officers while walking through the Green Channel along with his baggage and diverted to Red Channel Counter. - Held that - Government observes that there is no dispute about the fact that goods were undeclared as are not bonafide baggage and that the passenger opted ....... + More

  • 2016 (7) TMI 146

    Import of gold bracelets concealed - crossing through green channel without declaring the goods - when the baggage was screened and the officers found some suspicious image indicating the presence of gold. - applicant passenger has mainly contended that he reported at the Red channel to prove his bonafideness that he had got dutiable goods and that true declaration was made before the Customs officers - Held that - it is a fact on record that the....... + More

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