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2023 (10) TMI 244 - CESTAT MUMBAIRefusal to grant redemption of 417 gms. (4 nos.) of gold ornaments - levy of penalty U/S 112 of Customs Act, 1962 - Baggage Rules - HELD THAT:- It is on record that the appellant had imported 417 gms. of gold jewellery which was in his possession during the flight from Bangkok and that, upon arrival and at the first point of contact with customs authorities at the airport, he had opted for the ‘red channel’ procedure. There was also no allegation that the said ornaments were concealed in any manner. It was common ground that the appellant was not entitled to import the gold brought in by him. At the same time, there is no bar on import of gold except that, as ‘baggage’, only eligible persons may do so. ‘Baggage’ herein has to be read in the restrictive sense of eligibility for exemption/concession afforded by chapter XI of Customs Act, 1962 and not from the broader understanding of having been carried on board any conveyance arriving from abroad. Consequently, it suffices for the purposes of law for the gold ornaments to be assessed and cleared in the manner prescribed in Customs Act, 1962. The goods are liable for confiscation owing to ineligibility as passenger. It is not the case of the appellant that confiscation is not warranted as the appeal is merely concerned with access of the appellant to the gold ornaments. As gold ornaments are not restricted for import, confiscation without option to redeem is not valid exercise of authority under section 125 of Customs Act, 1962. Accordingly, the option of redemption is granted to the appellant herein, who may, upon payment of fine of ₹ 1,25,000/-, have possession of the gold ornaments restored to him. Penalty of ₹ 2,50,000/- is reduced to ₹ 50,000/-. Appeal disposed off.
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