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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 tol 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 green channel nor concealed any goods/ information from the Customs officers. That the applicant was not given an opportunity to make a true declaration of the goods brought by him and was apprehended by the officers before he could enter the red channel for payment of appropriate duties of Customs.

Held that:- Government observes that it is an uncontested fact that the impugned goods were not declared to the Customs under Section 77 of the Customs Act, 1962 and the passenger passed through the green channel.

Government finds no merit in the plea of the applicant that it is difficult to conceal valuable goods like gold below the pant belt. It is a fact on record that during the search, it was found that the applicant had concealed two packets wrapped with brown tape around his stomach under the pant belt which on examination, were found to contain in all 44 gold chains of different types/sizes, totaling weighing 500 grams. Also, in his statement recorded under Section 108 he admitted that he had concealed the above said gold chains in order to avoid Customs Duty.

Government observes that one of the contention of the applicant 'is that there is no column in the declaration form for declaration of gold and cigarettes. This is incorrect in as much as the declaration form has the column for declaring dutiable goods and the applicant cigarettes and the gold brought in by knew that the impugned goods had to be declared but has not declared it purposely with the intention of evading duty. This plea also holds no ground in view of the fact on record that the applicant is a frequent traveller. Government also observes that the applicant's averment on cross examination of witness does not cut any ice to prove his innocence. - confiscation and levy of penalty upheld - Decided against the applicant.


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