9911796707
TMI Blog1986 (4) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... dent]. - The facts of the case are not in dispute and may be briefly stated. Shri V.H. Doshi arrived at Bombay Airport as a passenger from U.K. on 16-6-1980. On his arrival, he declared before the Customs authorities, for the purpose of clearance, in due course, "One Video and T.V. Colour to arrive by ship. Documents to be produced at the time of clearance". The unaccompanied baggage arrive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e made only after the arrival of the goods, and that any declaration given prior to the arrival of the unaccompanied baggage would not constitute the declaration envisaged under Sections 77 and 78 of the Customs Act, 1962. On this basis, the claim for refund of the difference in duty between 320% and 120%, as claimed by the appellant was rejected by the lower authorities. 2. We have heard Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld constitute a sufficient declaration for the purpose of Section 77, Shri Jain's reply was that there was substantial compliance with Section 77. 5. Shri Jain cited the Delhi High Court decision in Union of India and Ors. v. Khalil Kecherim reported in 1970 CRI. L.J. 417 (Vol. 76, C.N. 94). We have gone through the judgment. The ratio of the decision was that the term 'baggage' in Sections ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of baggage is Section 12 of the Customs Act, which provides that duties of Customs shall be levied on goods imported into, or exported from, India. "Import" has been defined in Section 2(25) of the Act as bringing into India from a place outside India. "Goods" has been defined in Section 2(22) as including baggage. "Baggage" has been defined in Section 2(3) as including unaccompanied baggage. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose of Section 77 in respect of unaccompanied baggage, which came later, could be deemed to have been made only when the contents of the unaccompanied baggage were declared in the unaccompanied baggage form on the arrival of the unaccompanied baggage. This declaration was made on 20-8-1980 by which date the rate of duty had gone up to 320%. The refund claimed is not due and it has been correctly ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
