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2020 (3) TMI 667 - CGOVT - CustomsSmuggling - Silver items - Baggage Rules - redemption of confiscated goods - HELD THAT:- Silver 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 8 pieces of silver bowls of foreign origin. This is an admitted fact by the applicant in his voluntary statement tendered under Section 108 of Customs Act, 1962 that he owns a shop dealing in silver utensils and he purchased these utensils from Yangon, Myanmar. 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. The applicant has attempted to smuggle the impugned silver articles with an intention to evade customs duty and in gross violation of provisions of Customs Act, 1962 and rules made thereunder read with Foreign Trade Policy (2015-2020). Although silver does not fall under the category of prohibited goods, the import of silver is governed by certain terms and conditions as per Customs Act, 1962 and rules made thereunder. Any import in violation of the above renders the goods liable for confiscation. The passenger cannot use “baggage” as a route to smuggle silver items for commercial use - the Government does not find any deficiency in the order of the Commissioner (Appeals) - Revision Application filed by the applicant is rejected.
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