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2016 (7) TMI 647

Head Note:
The applicant was not eligible to import gold either in terms of Notification No. 31/2013-Cus dated 01.03.2013 nor under rule 6 of Baggage Rules ibid. He also did not declare the impugned goods that were in a substantial/commercial quantity. Hence, the same cannot be treated as bona fide baggage in terms of Section 79 of the Act ibid. The said gold is imported in violation of Foreign Trade provisions of Section 77, 79, 11 of Customs Act, 1962; para 2.20 of EXIM Policy of 2009-14 and provisions of Section 3 (3) and 11(1) of Foreign Trade (Development & Regulation) Act, 1992. The same would thus appropriately constitute goods" liable to confiscation under Section 111 (d) and (l) of the Customs Act, 1962.

The applicant has also requested to permit re-export of impugned goods. Government finds that the provision for re-export of baggage is available under Section 80 of the Customs Act, 1962. However, this Section is applicable only to cases of bonafide baggage declared to Customs, which the applicant failed to do, thus the applicant is not eligible for re-export of impugned goods. Also being an Indian National, this is nothing but an attempt by the applicant to avoid the burden of duty, In similar circumstances, Central Government has denied re-export of goods.

The goods which are liable for confiscation cannot be allowed to be re-exported. Hence the Government is of the view that the request of the applicant for re-export of goods is not legal and proper and cannot be allowed.


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