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2020 (3) TMI 579 - CGOVT - CustomsSmuggling - Gold bars - concealment in the baggage - absolute confiscation - prayer for redemption and reduction in quantum of penalty - HELD THAT:- It is observed that gold in any other form other than ornaments does not come within the ambit of bona fide baggage as per the Baggage Rules, 2016. The applicant has brought gold of foreign origin in raw form/small pieces weighing 1000 grams. This is an admitted fact by the applicant in his voluntary statement tendered under Section 108 of Customs Act, 1962 wherein he has stated that he is the owner of the recovered gold and the same has been purchased by him on cash payment in Dubai. Prohibited goods or not - HELD THAT:- From the evidence on record it is observed that the applicant crossed the green channel without declaring the impugned articles in his possession in the Customs declaration form or in any other form to the Customs officers and thereby violated Section 77 of the Customs Act, 1962. Therefore the applicant has attempted to smuggle the impugned gold bars with an intention to evade customs duty in gross violation of provisions of Customs Act, 1962 and rules made thereunder read with Foreign Trade Policy (2015-2020). Hence the impugned goods are liable for confiscation under Section 111 of Customs Act, 1962. It is observed that C.B.I. & C. had issued instruction vide Letter F. No. 495/5/92-Cus. VI, dated 10-5-1993 wherein it has been instructed that “in respect of gold seized for non-declaration, no option to redeem the same on redemption fine under Section 125 of the Customs Act, 1962 should be given except in very trivial cases where the adjudicating authority is satisfied that there was no concealment of the gold in question. Thus, absolute confiscation upheld. Penalty - HELD THAT:- Although the penalty of ₹ 4,80,000/- has been imposed under Section 112(a) read with Section 114AA of the Customs Act, 1962, it is observed that penalty is not imposable under Section 114AA of the Customs Act, 1962. Since penalty can only be imposed under Section 112(a) of Customs Act, 1962, penalty of ₹ 4,80,000/- under Section 112(a) of Customs Act, 1962 is upheld. Revision application dismissed.
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