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2016 (7) TMI 420

Head Note / Extract:
Import of goods - passing through green channel without making declaration of baggage - he was having some electronic goods, liquor bottles and one Samsung TV. - passenger had brought commercial quantity of goods with intention to be sold in India for monetary consideration. Being a carrier of the goods it attracts the provisions of Section 2(39) of the Customs Act, 1962 and made the goods liable for confiscation under Section Ill(i), (l) and (m) of the Customs Act, 1962 and render the passenger liable for penalty under Section 112 of the Act, ibid.

Held that:- Government further observes that it is a material fact on record that passenger is a frequent traveller and habitual offender and has two previous cases booked against him. From the facts of the case Government notes that the applicant not only contravened the provisions of Section 79 of the Customs Act, 1962 but also contravened the provisions of Section 77 of the Act, ibid by not giving the true declaration as required under the Act, ibid which makes him ineligible for grant of baggage allowance as the impugned goods cannot be treated as bonafide baggage. Hence, Government opines that granting the benefit of free allowance by Appellate Authority is not proper and correct.

As regards the valuation issue the applicant has relied upon value of electronic goods of different make and model: Government notes that in absence of any documentary evidence produced by the applicant relevant for the television set such as purchase invoice etc.

Government sets-aside the impugned Order-in-Appeal and restores the Order-in-Original in toto. - Decided in favor of revenue.


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