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Shri Manoj Kumar Jain. Versus Commissioner of Customs, New Delhi.

Import of electronic goods in a baggage - bonafide baggage or not - whether re-import of goods earlier taken away - crossing through green channel - He was intercepted by the Customs Officers while walking through the Green Channel along with his baggage and diverted to Red Channel Counter. - Held that:- Government observes that there is no dispute about the fact that goods were undeclared as are not bonafide baggage and that the passenger opted for the green channel.The main contention of the p .....

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e thus he failed to prove the identity of the impugned goods as per Section 20 of the Act, ibid and it also proved that the goods carried by the passenger did not constitute his bonafide baggage under the provisions of Section 79 of the Customs Act, 1962, as the goods did not belong to him and he carried the same on others' behalf. - The passenger has rightly been denied the free baggage allowance by both the lower authorities. - Decided against the applicant. - F.No.375/351B/13-RA-CUS - ORD .....

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K-9541540 arrived from Bangkok on 07.05.2013 by Flight No.CX-751. He was intercepted by the Customs Officers while walking through the Green Channel along with his baggage and diverted to Red Channel Counter. On detailed examination of his baggage consisting of two suitcases, one wooden box and one carton, the goods as per table below were recovered in the presence of the passenger. Sr. No. Description Qty Value(Rs.) 1 SamsungLED40" 6series 01 45,000/- 2 Silver crafted Wooden chair 01 (3515 .....

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release of the impugned goods on applicable rate of duty, fine and penalty, if any and also requested for waiver of Show Cause Notice and personal hearing. He further stated that the lahanga, Cartier brand watch and silver crafted wooden chowki had been taken from India only for use in the marriage ceremony and also submitted the local purchase invoices for the said goods in support of his contention. 2.2 The authorized representative submitted local invoice no. 522821 dated 02.05.2013 from M/S .....

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f the bride as a \NEK'. The passenger failed to produce any evidence or certificate in support of his contention that these goods were taken by the passenger to Bangkok on departure. Further it was found that the goods were found in possession of the passenger Shri Manoj Kumar Jain but the invoices submitted by him indicating local purchases are in the name of Mr. Rajinder Lila, BN-73, Shalimar Bagh, West New Delhi in respect of silver crafted wooden chowki and in the name of Ms. Neeta Lila .....

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of the Act, ibid which provides that if the goods are re-imported into India after exportation there from, such goods shall be liable to duty subject to all the conditions and restrictions, if any, to which the goods of the like kind and value are liable or on importation thereof. 2.4 Personal hearing in the matter was given on 14.05.2013 and it was attended by Shri Ram Prakash Garg, authorized representative of Shri Manoj Kumar Jain. He submitted B/E No. 9257465 dated 08.02.2013 under which the .....

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cept langha chunni. 2.5 After due process of law, the case was adjudicated by the adjudicating authority vide his Order-in-Original dt. 14.05.2013, the adjudicating authority acceded to the request of the passenger for re-assessment of the value of Langha at ₹ 75,000/- on the basis of invoice and in absence of any cogent reason to appraise the value of it to higher side of ₹ 2.5 lakhs.The Adjudicating Authority passed the following order: (i) I order for confiscation of the impugned .....

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se a Penalty of ₹ 5, 000/-(Rupees Five Thousands only) on the Pax under Section 112 of the Customs Act, 1962. Accordingly, the appellant deposited Custom duty ₹ 1,84,848/-, Redemption Fine ₹ 10,000/- and Personal Penalty ₹ 5,000/- vide BR No.6545 dated 14.05.2013 and got clearance of the goods. 3. Being aggrieved by the said Order-in-Original, the applicant filed appeal before Commissioner (Appeals) who vide his Order-in-Appeal No. CC(A)/Cus/663/2013 dated 16.12.2013 modi .....

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invoice no. 00060 dated 25.04.2013 issued by M/S Geol Jewellers 150 Kapil Vihar Pitampura Delhi - 34 showing that the petitioner purchased silver chowki crafted in wood and are packed in wooden box in India and is of Indian origin, He has also produced the purchase invoice of Lehnga for ₹ 75,210 / - from M/s Jindal Designs Jindal House 139, Main Maliwara, Nai Sarak, Chandini Chowk, Delhi vide Invoice No. JD - 1879 / 13- 14 dated 02.05.2013. He purchased Cartier watch (Model No.W69010Z4) S .....

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e there is no justification for charging the customs duty on the goods exported from India. Particularly in the case of Cartier watch the serial number of the watch is clearly mentioned on the import invoice produce by the petitioner. 4.2 It was also the observation of the Addl.Commissioner of Customs that the identity of the goods was to be established. The documentary evidence produced by the petitioner clearly established the identity of the Cartier watch which is duty paid. There is no justi .....

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goods mentioned at SL No. 2,3& 7 may be allowed without customs duty items no. 1 may be allowed without duty under duty free allowance of ₹ 35,000/- and on the rest duty may be charged. 5. Personal hearing was scheduled in this case on 03.09.2015, 18.09.2015 & 13.10.2015 .Nobody attended the hearing on any of the dates mentioned above nor sought adjournment. 6. Government has carefully gone through the relevant case records available in case files, written submissions and perused .....

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contravened the provisions of Section 77 and 79 of Customs Act, 1962 read with the Baggage Rules, 1998 and para 2.1 and 2.20 of the Foreign Trade Policy 2009-14, the goods were held to be liable for confiscation under Section 111(1) and (m) of the Act and the passenger liable for penal action under Section 112. The Adjudicating Authority ordered for the confiscation of the impugned goods valued at ₹ 5,12,757/- giving the option to redeem the said goods on payment of fine of ₹ 10,000 .....

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ere is no dispute about the fact that goods were undeclared as are not bonafide baggage and that the passenger opted for the green channel.The main contention of the passenger is that some of the goods (watch, chowki and lahanga) were carried by the passenger at the time of departure and were brought back to India and there is no justification for charging duty on goods exported from India. It is therefore, pleaded that while these items may not be charged to duty, the television may be allowed .....

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