9911796707
TMI Blog2014 (3) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... s principal smuggler, he had engaged Azizur Rehman Hamid Hamidani, a conduit to be carrier of smuggled goods. Both were implicated in the proceedings. Rehman Hamid Hamidani faced penalty of Rs.10 lakh and Sri Harinder Singh was faced penalty of Rs.25 lakh. 3. Customs has brought out allegation in para 23 of adjudication order as appearing in pages 44 to 47 of the appeal folder. Ld.Adjudcating authority has also categorically brought out how goods covered by panchnama were valued at Rs.1,29,55,750/- and assessable value thereof was determined at Rs.88,88,877/- were liable to confiscation being prohibited goods. Appellant did not declare goods to Customs and no clearance was sought to made through red channel. The goods were concealed in sui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s benefit is available to bonafide household goods and personal effects. Para 2 (20) of the Export-Import Policy 2004-2009 provides that only bonafide household goods are personal effects may be imported as part of passenger baggage, it is thus clear that import of goods in commercial quantities in baggage is not permitted. As per section 3(3) of the Foreign Trade (Development and Regulation) Act, 1992 all goods to which any order under sub-section (2) applies shall be deemed to be goods the import or export of which has been prohibited under section 11 of the Customs Act, 1962 and all the provisions of that Act shall have effect accordingly. Rule 11 of the Foreign Trade (Regulation) Rules, 1993, stipulates that owner of the imported goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a package are liable to confiscation, the package and any other goods imported in that package shall also be liable to confiscation under section 119 of Customs Act, 1962 provides that nay goods used for concealing smuggled goods shall also be liable for confiscation. As the goods are held liable to confiscation, the suitcases, hand bags and packages are also liable to confiscation under section 118(a) and section 119 of the Customs Act, 1962. 8. Third question was answered in para 39 of the adjudication order as under:- 39. The third question to be answered is whether Customs Duty and Cess amounting to Rs.31,73,329/- is recoverable from Shri Azizur Rehman Ham ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
