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2018 (1) TMI 1459 - CGOVT - CustomsRe-export of confiscated gold on payment of reasonable redemption fine and penalty - no concealment of the goods in question - mere failure to declare the goods - The revision application has been filed mainly on the ground that he had requested the Commissioner (Appeals) to allow re-export of the confiscated gold articles on payment of reasonable fine and penalty. But the Commissioner (Appeals) has completely ignored their above request and has instead allowed redemption of confiscated goods on payment of Customs duty, heavy redemption fine of ₹ 4,80,000/- and harsh fine of ₹ 2,50,000/-. Held that:- The Government finds that the gold articles namely one gold kara, one gold chain and one gold cut piece, total weighing 454 gms are apparently not of commercial quantity for a person earning such high salary. It has not been alleged even in the above two orders. The purchase of these articles by the applicant from his own income source is also not dispute in the above two orders. Above all it is not established in this case that the applicant had concealed these three articles in his baggage or in his body parts - the Government finds that the element of concealment of gold is not established and the only fault on the part of the applicant has been that he did not declare the importation of the above three articles to the Customs Officers before his departure from the arrival hall. Therefore, the above three articles of the value of ₹ 12,47,535/- are certainly liable for confiscation under Section 111 of the Customs Act and the applicant has also not disputed this aspect. Considering the fact that the applicant is working in Dubai as a Sales Manager and the Commissioner (Appeals) has not rejected the applicant’s request for re-export of the goods in his Order, the Government allows the re-export of goods on payment of redemption fine of ₹ 3,00,000/-, Further, it also agrees that penalty of ₹ 2,50,000/- imposed on the applicant is also on the higher side and considering the above facts, the same is reduced to ₹ 1,00,000/-. The fine and penalty of the above amount will not only eliminate any profit of margin, if any, but will also have a positive effect on the applicant to ensure strict compliance of law in future. Thus, the applicant can re-export all the confiscated gold articles on payment of Redemption Fine of ₹ 3,00,000/- and Personal Penalty of ₹ 1,00,000/-. Revision application allowed in part.
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