Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (8) TMI 438 - BOMBAY HIGH COURT

2015 (8) TMI 438 - BOMBAY HIGH COURT - 2015 (325) E.L.T. 65 (Bom.) - Import of baggages Non declaration of contents and value opting green channel - Petitioner-passenger arrived at Airport and handed over her passport and disembarkation slip to officials of company They were orally directed to complete Customs formalities, both officers opted for Green Channel where they were diverted by Customs officers for screening of baggage and further examination which resulted in confiscation of sai .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Company officials also could not declare same to Customs and in terms of Section 77 of Customs act, 1962 Thus, impugned order does not suffer from any error of law Petition being devoid of merits, hereby dismissed Decided against assesse. - Writ Petition No. 2027 of 2014 - Dated:- 27-7-2015 - S. C. Dharmadhikari And G. S. Kulkarni, JJ. For the Appellant Rep by: Mr D B Shroff, Senior Counsel with Mr Vipin Jain & Mr Prabhakar K Shetty For the Respondent : Mr Pradeep S Jetly with Mr Jiten .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

dditional Commissioner of Customs, Chhatrapati Shivaji International Airport, Mumbai. Mr. Shroff, the learned senior counsel appearing in support of this Writ Petition would submit that the petitioner is a very respected Indian citizen and engaged in enormous charitable work throughout the World. She is also a Trustee of the World Monument Fund. During the course of some events abroad, she travelled from Mumbai and on her return finding that she was tired, but permitted by Protocol practices to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he findings are contradictory and inconsistent. Our attention was invited to the statements of the two officials and copies of the same are at pages 98 and 101 of the paper-book. These statements reveal as to how the officials were directed by one Badal Kumar to the screening. The officials were not aware of the contents in the baggages. In the circumstances and when the allegations in the show-cause notice are also consistent, the finding at page 283 of the paper-book are clearly perverse. They .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lication of mind to the vital materials. The petitioner was never intending to take advantage and of her position in Protocol. She returned immediately back to the Airport and on the same day in order to clarify the matter. For all these reasons, it is submitted that the slur and stigma on the petitioner should be removed. 3. Mr. Jetly appearing on behalf of the Revenue on the other hand would submit that the consistent finding and in the concurrent orders are that it is the petitioner who was r .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

merit in this Writ Petition. There is no perversity in the impugned orders. 4. With the assistance of Mr. Shroff and Mr. Jetly we have perused the concurrent orders. The Government while dealing with the petitioner's revision application found that the petitioner-passenger arrived at CSI Airport, Mumbai, on 18th October, 2010. On arrival, she handed over her passport and disembarkation slip to one Kirit Sodha and Raymond Vakulkar, officials of the company JSW Steel Limited. They were orally .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e declaration and that the contents of the baggage were known to her and none else. When they reached the channel, they were told by the official concerned and in the Department of Customs to get the baggage screened for further examination. It is thereupon the scrutiny commenced and after the passport and disembarkation slips were perused it revealed that the petitioner was returning after three days' stay abroad. There was no declaration of value of the goods carried by the passenger. It i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d up and accepted all mistakes, including of non-filling up the relevant column in the slips or declaration. She stated on the other hand that the gold jewellery is old and used. It has been taken out on the strength of export certificate at the time of departure and was re-imported back and that purses and other articles are brought for her daughter's wedding as gifts. The statements of the petitioner and as recorded are referred to in extenso at page 283 of the paper-book. Therefore, we do .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ertain discrepancies and which are accepted by her, then, it is not for us to substitute our opinion with that of the authorities and concurrently rendered. There is thus no substance in the first argument that the impugned order is perverse. 5. We do not find any merit in the second argument. The authorities have been careful in obtaining opinions and before the valuation was finalised. The impugned orders and particularly the revisional order reveals that the petitioner had argued that she has .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version