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2016 (7) TMI 466

Head Note / Extract:
Clandestine import of goods in the baggage - import of Sony Camera for someone else - passenger was intercepted at the green channel - absolute confiscation and levy of penalty - Held that:- In the present case as the passenger has brought the goods for someone else and acted as a carrier. Therefore, the impugned goods cannot be allowed to be redeemed on payment of redemption fine. Government places reliance on the following decisions of the higher courts the ratio of which is squarely applicable to the instant case.

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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