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2017 (12) TMI 513 - AT - CustomsSmuggling - Gold Strip (Vaddanam) worn on their waist - It was alleged that the Appellants attempted to smuggle the same and thus the impugned goods are liable for confiscation - Baggage Rules - Held that: - the Appellants were wearing the gold strips i.e Vaddanam on their waist and the same was not carried by them in their baggage. However the same was not disclosed to the officers and after enquiry by the officers the same was revealed to the officers - The adjudicating authority in his findings has held that the Gold strip was only covered by the Appellants for safety purposes and has not concealed them ingeniously with an intention to escape detection by the customs authorities and the same may not have been declared to the department may be due to ignorance of law - the Appellant did not intend to smuggle the goods. Applicability of baggage rules - rate of duty - Held that: - the Hon’ble High Court of Kerala in case of VIGNESWARAN SETHURAMAN Vs. UNION OF INDIA [2014 (12) TMI 268 - KERALA HIGH COURT] held that the ornaments worn on the person cannot be considered as baggage - the goods in question cannot be classified and taxed as Baggage - the impugned goods shall be liable for duty at the tariff rate i.e 15% adv. as was in force at the material time. Redemption fine - penalty - Held that: - the intention to evade duty was absent in the present case - the Appellant be charged with reduced amount of redemption fine and penalty u/s 112 (a) - penalty u/s 114AA set aside. Appeal allowed in part.
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