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2016 (7) TMI 419

Import of Sony Camera valued at ₹ 1,00,000 /- for someone in a baggage - passenger was intercepted at the green channel - Absolute confiscation - Commissioner (Appeals), Chennai allowed redemption of the impugned goods on payment of redemption file of ₹ 10,000/- and reduced the penalty to ₹ 5,000/- Revenue filed this revision application - Held that:- it is an admitted fact by the respondent that he had carried the impugned item for someone else and there is nothing on record to show that any invoice was produced before the original authority or any claim made that the item was for gifting purpose.

There is nothing on record to show that the said submission has been made under any pressure or duress. In fact it is undeniably a voluntary statement made by the respondent during the course of personal hearing granted in the interest of natural justice clearly admitting that the Sony Camera was brought by the respondent to handover someone else in India.

In the present case as the passenger is not the owner of the goods and neither to whom the camera was meant to be handed over have claimed the impugned goods. Therefore, the camera cannot be allowed to be redeemed on payment of redemption fine. - goods imported by the passenger as a carrier are liable for absolute confiscation.

Government further finds that in view of the facts and circumstance of the case penalty under Section 112(a) of the Act ibid has been rightly imposed on the respondent. The quantum of penalty as imposed by the original authority is reasonable and commensurate with the nature of the offence to the extent that neither the goods were declared and were in excess of the admissible baggage allowance but were also meant for someone else. - Decided in favor of revenue.

 


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