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2016 (7) TMI 146

Head Note:
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 applicant had imported the said gold bracelets by way of concealment in the chocolate box, which was kept inside his hand bag, with motive to smuggle the same into India with culpable mind to evade customs duty by not declaration the same as required under Section 77 of the Customs Act, 1962. Also, that the seized Customs declaration card of the passenger did not bear any description of impugned goods and its value thereon.

The plea of the applicant that he reported at the Red Channel and declared the impugned goods is not tenable and is a after thought to escape from the penal action at the hands of Customs authorities for his acts of omission and commission committed by him.

Government further finds that the plea of the applicant for extending benefit of TR to the applicant cannot be acceded to in view of the fact that he has not lived abroad for the required period and for the aforesaid offense committed by the applicant. As per Section 79(2) read with the Baggage Rules the benefit can only be extended to bonafide baggage and truly declared to Customs. - Decided against the applicant.

 

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