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2014 (5) TMI 1091 - CGOVT - CustomsRevision application under Section 129DD of Customs Act, 1962 - Confiscation of non bona fide baggage and commercial in nature - Imported in violation of provisions of the Customs Act, 1962, Foreign Trade Policy 2009-14 - As per provision of Baggage Rules 1998, the applicant is entitled to get full free allowance which has been denied - Appellant contended that one electronic keyboard PA50SD Brand Korg is overvalued and requested to assess its value as per invoice issued at Singapore mentioning the value as Singapore dollars 784 = INR 35,035 - Held that:- the documentary evidence submitted by applicant is quite convincing and therefore its value is accepted as ₹ 35,050/-. One key board cannot be treated as commercial in nature. So, said item may be allowed in baggage free allowance as per his entitlement under baggage rules by charging duty on value in excess of free allowance. Revision application under Section 129DD of Customs Act, 1962 - Confiscation of non bona fide baggage and commercial in nature - Imported in violation of provisions of the Customs Act, 1962, Foreign Trade Policy 2009-14 - As per provision of Baggage Rules 1998, the applicant is entitled to get full free allowance which has been denied - Appellant contended that black label whisky was overvalued @ 6000/- per litre bottle whereas its value is only ₹ 1,000/- per bottle - Held that:- this contention of applicant merits acceptance and therefore the black label whisky one litre bottle is to be valued @ ₹ 2,085/-. Since applicant passenger is eligible to import two litre of whisky duty free in terms the baggage rules, the two litre whisky is allowed to be cleared duty free as per his entitlement in terms of Baggage Rules. The value of 4 bottles works out to ₹ 2,085 x 4 = 8,340/- and duty may be charged accordingly. - Revision application disposed of
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