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TMI Blog2016 (7) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... rom Singapore to Trichy at the arrival hall, identified one passenger with suspicious movements while he was crossing the green channel and was intercepted. The passenger was identified as Shri Veeriaya Slo Palanisamy holder of Indian Passport No. J 5662104, resident of Kariyanthalaptti, Melur Taluk, Madurai, Tamil Nadu. On verification of the Customs declaration slip, it was noticed that the Pax has not declared the value of the dutiable goods brought by him, The Pax was asked whether he was carrying any gold ornaments in his brought luggage or in person to which he replied in the negative. Thereafter his baggage was screened and the officers found some suspicious image indicating the presence of gold. Thereon, his bags were subjected to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08.2013 rejected the appeal of the applicant Shri Veeriaya and upheld the Order-in-Original. 4. Being aggrieved by the impugned Order-In-Appeal, the applicant has filed this Revision Application under Section 129 DD of Customs Act, 1962 before Central Government on the following grounds: 4.1 The Orders of the respondents are bad in law, weight of evidence and probabilities of the case. 4.2 Both the respondents failed to see that the true declaration made by the Applicant before the concerned officers at Airport and nothing concealed nor misdeclared by the applicant. 4.3 The respondents ought to have seen that the applicant had no any bad antecedent in the past and further he brought the goods not for trading but for his relatives and fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of records, Government observes that the applicant upon arrival from Singapore to Trichy was intercepted while crossing the Customs green channel at the Airport. Upon screening of his baggage it was found to contain 7 gold bracelets weighing 106.00 grams valued at Rs. concealed among chocolates in one of the chocolate boxes which was tampered and resealed and which was not declared in the baggage declaration slip filed under Section 77. He admitted in his statement dated 13.03.2013 that he had concealed the gold jewellery in order to avoid payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Act, 1962 which interalia contains that he concealed the gold jewellery in chocolate box; that he did not have enough money to pay duty; that he knew the concealing of gold jewellery to avoid payment of Customs duty is wrong and requested to be forgiven. He undertook to pay duty and fine for the said gold ornaments. Even the statement was never retracted. 10, Further Government observes that it is a fact on record that on verification of Customs declaration slip it was found that the passenger had not declared the impugned goods. Even upon being asked if he was carrying any ornaments he replied in the negative. When upon screening of his baggage suspicious image indicating presence of gold was noticed and he was once ..... X X X X Extracts X X X X X X X X Extracts X X X X
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