TMI Blog2012 (12) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... aid textiles valuing ₹ 30,000/- may be allowed clearance under duty free baggage allowance available under the Baggage Rules. The other items are in commercial quantity and do not constitute bona fide baggage under Section 79 of Customs Act, 1962 and said goods are imported in violation of Sections 79 & 11 of Customs Act, 1962 r/w para 2.20 of FTP 2009-14. Therefore the order for confiscation of said goods and imposition of penalty cannot be assailed. - applicant has not sought re-export of goods on his arrival, under Section 80 of Customs Act, 1962. He has deliberately attempted to import the said goods illegally and therefore his request for re-export cannot be accepted at this stage - allows clearance of woollen textiles valuing &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for home consumption on payment of redemption fine of ₹ 50,000/- under Section 125 of the Act. Also penalty of ₹ 30,000/- was imposed under Section 112(a) of the Act. 3. Being aggrieved by the said order-in-original, applicant filed appeal before Commissioner (Appeals), who rejected the appeal and upheld the Order-in-Original. 4. Being aggrieved by the impugned Order-in-Appeal, the applicant has filed this revision application under Section 129DD of Customs Act, 1962 before Central Government mainly on the following grounds : 4.1 Petitioner is the permanent resident of Dubai and is a NRI passenger came to India to see his family members living in India. On arrival at the Airport the petitioner reported at the red channe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 125 of the Customs Act, 1962 such goods shall thereupon vest in Central Government thus when goods are found to be offending goods and an order of confiscation is passed, then the goods shall vest in Central Government. If they are to be restored to the owner, the adjudicating authority can do so only under provision of Section 125 which prescribed the option of a fine in lieu of confiscation. Thus Section 125 does not have a nexus with how the goods are dealt with after payment of in lieu of confiscation. The fine envisaged thereunder is only to get over the order of confiscation irrespective of whether the goods re-cleared for home consumption or for re-export. When the importer makes a request for re-export it has been a general practic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter as the applicant is a NRI and stuck up in India due the instant case and delay shall lead extra expenditure/charges. The Government accordingly, proceeds to decide the case on the basis of facts available on the records. 6. Government has carefully gone through the relevant case records and perused the impugned Order-in-Original and Order-in-Appeal. 7. On perusal of records, Government notes that applicant passenger, on arrival at the airport had reported at the red channel. There is no charge of misdeclaration or concealment of said goods. The goods are confiscated as the same were in commercial quantity and did not constitute bona fide baggage. Applicant has contended that his request for allowing re-export of goods may be accep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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