9911796707
TMI Blog2008 (4) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... asu Ramaraj, holder of French passport, at the Chennai Airport, on his arrival from Paris. The passenger was proceeding through the 'green channel,' when he was intercepted. On being questioned, he declared that he had only currency of 50 Euros apart from other personal belongings and was not in possession of any gold, silver or any other foreign currency. In his Customs declaration card also, he declared the total value of dutiable goods brought by him as 50 Euros only. Upon detailed examination of his baggage, 307 gold coins weighing 8 gms. each, one bigger gold coin weighing 40 gms, currency of 6650 Euros equivalent to Rs. 3,81,045/- and 12 mobile phones were found to have been concealed therein. The value of the gold coins was estimated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion) Act, 1992. However, I give an option to Shri Varadarasu Ramaraj to redeem the same on payment of a fine of Rs. 10,00,000 (Rupees Ten Lakhs only). (ii) I also order confiscation of the 6650 EUROs equivalent to Indian Rs. 3,81,045/-, under Section 111(d), (1) and (m) of the Customs Act, 1962, read with Section 3(3) of Foreign Trade (Development and Regulation) Act, 1992. However, I give an option to Shri Varadarasu Ramaraj to redeem the same on payment of a fine of Rs. 2,00,000/- (Rupees Two Lakhs only). (iii) I further order confiscation of the 12 Nos., of assorted mobile phones valued at Rs. 96,000/-(M.V) under Section 111(d), (1) and (m) of the Customs Act, 1962 read with Section 3(3) of Foreign Trade ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of learned counsel. The Hon'ble High Court has found the appellant to be "eligible passenger" in terms of the Explanation to Notification No. 31/2005-Cus., which provided for concessional rate of duty for the gold coins imported by the appellant. The adjudicating authority, in the impugned order, found him to be ineligible for the benefit of the Notification. In any case, the Notification matters in the context of payment of duty on the gold coins. As rightly found by learned Commissioner, by concealing the gold coins without declaring to the Customs authorities, Shri Ramaraj was attempting to evade payment of duty on the goods. In other words, ulterior motive of the appellant is writ large on the facts of this case. No one with a judicial ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
