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Shri Veeriaya Versus Commissioner of Customs, Trichy

2016 (7) TMI 146 - GOVERNMENT OF INDIA

Import of gold bracelets concealed - crossing through green channel without declaring the goods - when the baggage was screened and the officers found some suspicious image indicating the presence of gold. - applicant passenger has mainly contended that he reported at the Red channel to prove his bonafideness that he had got dutiable goods and that true declaration was made before the Customs officers - Held that:- it is a fact on record that the applicant had imported the said gold bracelets by .....

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a after thought to escape from the penal action at the hands of Customs authorities for his acts of omission and commission committed by him. - Government further finds that the plea of the applicant for extending benefit of TR to the applicant cannot be acceded to in view of the fact that he has not lived abroad for the required period and for the aforesaid offense committed by the applicant. As per Section 79(2) read with the Baggage Rules the benefit can only be extended to bonafide bagg .....

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are that on 12.03.2013, the officers of Air intelligence Unit, while keeping surveillance on the passengers arriving by flight No. TR 2668 (Tiger Airways) from 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 th .....

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7 gold bracelets of 106.00 gram valued at ₹ 2,92,560/- among chocolates in one of the chocolate boxes, which was tampered and resealed. The Pax brought the said 7 gold bracelets without any valid permit/license/documents and without declaring the same to the Customs officers. 2.1 In his statement dated 13.03.2013, Shri Veeraiya, stated that he has working at Singapore as electrician for the past two years, that he purchased the said gold jewellery out of his income and he borrowed money fr .....

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Section Ill(d), (i), (l) and (m) of the Customs Act, 1962 with option to redeem the same on payment of fine of ₹ 87,768/- under Section 125 of Customs Act, 1962 with appropriate duty and imposed penalty of ₹ 8,512/- under Section 112 of the Act ibid. 3. Being aggrieved by the said Order-in-Original the applicant filed appeal before Commissioner (Appeals) who vide his Order-in-Appeal No. 76/2013 dated 20.08.2013 rejected the appeal of the applicant Shri Veeriaya and upheld the Order- .....

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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 friends in India as gifts for them. 4.4 Both the respondents have failed to see that the applicant had opted red channel to prove his bonafideness that he has got dutiable goods. However the officers have totally ignored this and registered a case against the applicant. 4.5 The first appellate authority in an Appeal before it had not .....

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amed Ismail, advocate on behalf of the applicant vide his letter dated 05.01.2016 sought for the waiver of personal hearing and requested that the grounds of revision application may be taken and treated as arguments of this revision and decide the case. The respondent also filed their counter reply vide letter dt. 08.01.2016 reiterating that the orders of the respondents are in order and applicant's application may not be considered. Both applicant and respondent did not want personal heari .....

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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 payment of duty. The impugned goods were confiscated by the adjudicating authority under Section Il .....

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of the records, Government observes that the applicant passenger has mainly contended that he reported at the Red channel to prove his bonafideness that he had got dutiable goods and that true declaration was made before the Customs officers However, Government observes that it is a fact on record that the applicant had imported the said gold bracelets by way of concealment in the chocolate box, which was kept inside his hand bag, with motive to smuggle the same into India with culpable mind to .....

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