TMI Blog1990 (5) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Customs, Bangalore dated 23-01-1989 imposing a penalty of Rs. 4,000/- on the appellant under Section 112 of the Customs Act, 1962 ( the Act for short). Proceedings were instituted against the appellant and others in connection with the transfer on sale of foreign colour T.V. camera between the period 1983 and 1984 to the Bangalore Turf Club, Bangalore resulting in the impugned order. 2. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay, subject to any rules made under Sub-section (2), pass free of duty, (a) any article in the baggage of a passenger or member of the crew in respect of which the said officer is satisfied that it has been in his use for a minimum period as prescribed in the Rules and (b) any article in the baggage of the passenger in respect of which the said officer is satisfied that it is for the use of the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally permitted clearance on duty as baggage for personal use of the person, would enjoy total freedom either from the operation of the Baggage Rules or from the control of the authorities under the Act. A plain reading of the Section does not bear out this either. I also do not find any force in the plea of the learned Counsel that non-mention of the sub-clause of the penal Section 112 would vitia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erits in the case and confirm the findings of the adjudicating authority in the impugned order. At this stage Shri Chander Kumar pleaded for reduction in the quantum of penalty urging that the appellant being the Secretary of the Race Club was under a bona fide impression that he could part with the camera which would be of some utility to the Club. Taking these circumstances into consideration I ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
