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2018 (11) TMI 535 - CGOVT - CustomsAbsolute Confiscation - penalty - smuggling - gold bangle/kara - Baggage Rules - case of applicant is that the gold bangle/kara was not purchased from Bangkok, this was in his use when he left from India - Held that:- The applicant has not produced any evidence to establish that he had taken the Kara along with him from India itself and he has not been able to give a convincing reason as to why he had got the gold kara coated with silver colour if he had worn it as a religious symbol in India itself - Moreover, a steel kara is commonly used as a religious symbol and a gold kara is not generally considered as a religious symbol by the Sikhs. The Commissioner (Appeals)’s order is erroneous to the extent the gold has been confiscated absolutely as Under Section 125 of the Customs Act, 1962, it is mandatory to give option to the owner of the goods to redeem the non-prohibited confiscated goods on payment of a fine - the Government now allows the applicant to redeem the confiscated gold kara within 30 days of this order on payment of Customs duty, fine of ₹ 80,000/ and penalty of ₹ 22,000/- - revision application allowed in part.
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