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2012 (3) TMI 205

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..... will apply only to the passenger of Indian origin or a passenger holding a valid passport issued under the Passport Act, 1967.- Writ Petition is dismissed - Writ Petition No.21086 of 2002 - - - Dated:- 2-3-2012 - MR. JUSTICE R.SUDHAKAR, J. For Petitioner : Mr.B.Sathish Sundar For Respondents : Mr.Mohana Murali SPC O R D E R This Writ Petition is filed praying to issue a Writ of Certiorarified Mandamus, calling for the records on the file of the third respondent made in 373/60/B/2001-RA and by order No.11 of 2002 dated 28.01.2002, confirming the orders of the first respondent dated 3.1.2001 and the second respondent dated 3.4.2001, quash the same and direct the respondents to release the 10 Nos. of gold bars weighing .....

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..... otice and prayed for personal hearing, which was held on 3.1.2001 and the petitioner appeared in person. The Joint Commissioner of Customs referring to clause 3 of Foreign Trade (Exemption from application of rules in certain cases) Order, 1993 issued from Foreign Trade (Development Regulation) Act, 1992 came to the conclusion that import of gold in any form including ornaments will be allowed as part of baggage by a passenger of Indian origin or a passenger holding a valid passport issued under the Passport Act, 1967, subject to certain eligibility conditions. Since the petitioner is a Srilankan Passport Holder, he is not entitled to bring gold into India. Further, the gold in question was not declared to the Customs on arrival. Therefor .....

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..... ld bars and imposition of penalty was justified. This order was passed in C4/207/0/2001-Air C.Cus.No:272/2001 dated 30.4.2001. 4. As against the order of the Commissioner of Customs (Appeal), a revision application was filed before the Central Government under Section 129 DD of the Customs Act, 1962 raising the very same ground as was raised before the Commissioner of Customs (Appeal). The Central Government after considering the plea and after affording personal hearing came to the conclusion that the petitioner attempted to smuggle the prohibited goods as defined in Section 2(33) of Customs Act, 1933. The Central Government after considering the plea of the petitioner and the provisions of Foreign Trade (Exemption From Application of .....

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..... ted by the Division Bench of this Court in C.M.A.No.2040 of 2007 [Commissioner of Customs (Air) vs. - Samynathan Murugesan and Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench reported in 2009(166) ECR 160 (Madras)] decided on 27.4.2009 in a case of smuggling of gold by a passenger of Indian Origin who attempted to clear the goods imported under the provisions of the Foreign Trade (Exemption From Application of Rules in certain cases) Order, 1993 by concealment in a television set. The customs authorities seized the goods and confiscated the goods absolutely and refused to allow redemption. The Tribunal granted redemption of the goods on payment of fine which was set aside by the High Court on an appeal by the Commissio .....

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..... e Court referred to above. 9. Petitioner's plea for redemption cannot be justified as he attempted to misuse the facility which does not apply to a foreign national. This is revealed by the petitioner's statement given to the Customs Officer referred to supra. 10. A new plea was taken by the petitioner's counsel today that any passenger holding a valid passport is entitled to import the gold, which plea apparently is misconceived as the Notification clearly states that the import can be made only by the passengers of Indian origin or a passenger holding a valid passport issued under Passport Act, 1967 (Act 15 of 1967). Admittedly, petitioner is not a holder of valid passport under the Passport Act, 1967 and therefore, he is not enti .....

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