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TMI Blog2016 (7) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... on 14.11.2012 and attempted to walk through green channel without declaring the goods as required under Section 77 of the Customs Act, 1962. On examination of passenger baggage, it was seen that the applicant had brought electronic goods valued At Rs. 2,98,500 /- It was also seen from the records that the applicant was a frequent traveler and had brought the goods in commercial quantity. Hence, the adjudicating authority had confiscated the goods under Section 111 (d), (l), (m) & (o) of the Customs Act, 1962 read with Section 3(3) of Foreign Trade (D & R) Act, 1992. However, the passenger was given an option to redeem the goods on payment of fine of Rs. 1,50,000 /- under Section 125 of the Customs Act 1962 and also penalty of Rs. 30, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity may be pleased to set aside both the lower authorities orders and grant relief by fully set aside personal penalty of Rs. 30,000/- & redemption fine of Rs. 1,50,000 /- and render justice. 5. Personal hearing was scheduled in this case on 07.09.2015 & 13.10.2015 Neither the applicant nor respondent attended the hearing. Applicant through his authorized counsel Shri K. Mohammad Ismail has requested Government vide letter dated 06.10.2015 for waiver of personal hearing and to treat his grounds of revision as his written submission for the Revision. 6. Government has carefully gone through the relevant case records available in case files, written submission and perused the impugned Order-in-Original and Order in-Appeal. 7. On perusal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent notes that in the impugned Order-in-Original the records of personal hearing read as under: "The Pax was heard. He has accepted that he brought these hard discs and the cell phones in commercial quantity. He has tried to cross the green channel without any declaration to the Customs Authorities." 9. There is nothing on record to show that the said submission has been made under any pressure or duress. In fact it is undeniably a voluntary statement made by the applicant during the course of personal hearing granted in the interest of natural justice. 10. Government opines that any oral submission made before the adjudicating authority will be a material piece of evidence. In View of the specific admission made by the applicant before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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