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2015 (6) TMI 1112 - CGOVT - CustomsUnclaimed baggage - abandonment of goods at airport - assorted electronic goods - watches - Ivory/Cream coloured powder - prohibited goods - confiscation - valuation of assorted electronic goods - Held that: - The Customs authorities have valued the goods on the basis of prevailing market rates and taking into consideration the type, brand, etc. and also based on information from the internet downloads (NIDB Data) after allowing the usual rebate - As no supporting document to substantiate the value of electronics goods has been produced, Government finds no infirmity in the method of valuation adopted by the Customs authorities. Quantum of redemption fine and penalty - Held that: - redemption fine and penalty imposed are only 50% and 10% of the value of goods respectively. Keeping in view the gravity of offence and overall circumstances of the case, the same are reasonable and there is no ground for their further reduction. Re-export of impugned assorted electronic goods - Held that: - applicant contravened the provisions of Section 77 of Customs Act, 1962. The goods brought by the applicant were prohibited (Beta Methazone Dipropionate powder) and in commercial quantity (assorted electronic goods), and hence do not constitute bona fide baggage in terms of Section 79 of the Customs Act, 1962 read with provision of Para 2.20 of EXIM Policy in force - Provision for re-export of baggage is available u/s 80 of the CA, 1962. However, as this will apply only in the case of declared bona fide baggage, the applicant is not eligible for re-export of impugned goods. Revision application rejected - decided against applicant.
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