TMI Blog2014 (5) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... value is accepted as ₹ 35,050/-. One key board cannot be treated as commercial in nature. So, said item may be allowed in baggage free allowance as per his entitlement under baggage rules by charging duty on value in excess of free allowance. Revision application under Section 129DD of Customs Act, 1962 - Confiscation of non bona fide baggage and commercial in nature - Imported in violation of provisions of the Customs Act, 1962, Foreign Trade Policy 2009-14 - As per provision of Baggage Rules 1998, the applicant is entitled to get full free allowance which has been denied - Appellant contended that black label whisky was overvalued @ 6000/- per litre bottle whereas its value is only ₹ 1,000/- per bottle - Held that:- this co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equently handed over the same to the Customs officers (Baggage) at the Airport. The officers then re-examined the baggage and as per A.S.A No. 560/2012 dated 25-6-2012 i.e. (1) 01 piece Electronic Key Board, (2) 01 Piece Philips Air Fryer, (3) 58 pieces Empty cartoons, (4) 15 pieces of Video cassette, (5) 10 pieces of Battery Charger, (6) 240 pieces of Sony Video cassette, (7) 10 pieces of Digital Camera, (8) 10 pieces of Digital Camera, (9) 20 pieces of video Recorder and (10) 6 bottles of Black Label Whisky total goods worth of ₹ 3,28,000/- were found. As the goods were commercial in nature and were not bona fide baggage and imported in violation of provisions of the Customs Act, 1962, Foreign Trade Policy 2009-14 the passenger was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valuation done is baseless i.e. without any proper valuation method or as per currency valuation Rule. Kindly revalue the same as per invoice submitted at the time of personal hearing. The Ld. CC (A) has also clearly mentioned in the discussions and findings that the goods has been overvalued but did not gave effect, revalued the goods as per purchase invoice while passing the order. (a) The item no. 1 Electronic Keyboard is of SGD 784 i.e. ₹ 32,000/- as per purchase Invoice but the officer valued it to ₹ 50,000/-. The same should be revalued after deducting the margin of profit 30% from the purchase invoice which comes to ₹ 22,400/-. Therefore the goods should be revalued to ₹ 22,400/- as per the purchase i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cumstances of the case the applicant pray to your goodself to kindly look into the matter sympathetically and allow free allowance on item no. 1 and 2 bottles of whisky as per Normal Baggage Rule, revalue item Nos. 1, 2 and 10 as per purchase invoice and current valuation rule of Customs Act, 1962. Redemption fine of ₹ 50,000/- and penalty of ₹ 30,000/- imposed may be waived or reduced to a reasonable amount. 5. Personal hearing scheduled in this case on 29-3-2014 at Kolkata was attended by Shri Poonam Chand Jain, Consultant on behalf of the applicants who reiterated the grounds of revision application. 6. Government has carefully gone through the relevant case records, oral written submissions and perused the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant merits acceptance and therefore the black label whisky one litre bottle is to be valued @ ₹ 2,085/-. Since applicant passenger is eligible to import two litre of whisky duty free in terms the baggage rules, the two litre whisky is allowed to be cleared duty free as per his entitlement in terms of Baggage Rules. The value of 4 bottles works out to ₹ 2,085 x 4 = 8,340/- and duty may be charged accordingly. Government notes that redemption fine and penalty of ₹ 50,000/- and ₹ 20,000/-imposed by lower authorities is quite reasonable and cannot be called harsh. Therefore, Government do not find any reason to interfere with the same. The impugned order is modified to this extent. 9. The revision application is dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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