TMI Blog2016 (7) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... - F. No. 375/34/B/2013-RA - ORDER NO. 27/2016-CUS - Dated:- 4-3-2016 - SMT. RIMJHIM PRASAD, JOINT SECRETARY ORDER: This revision application is filed by Shri Zaheer Ahmad, (here in after referred to as the applicant) against the Order-in-Appeal No. CC(A)CUS/606/2013 dated 25.10.2013 passed by Commissioner of Customs, (Appeals) NCH, New Delhi, with respect to Order-in-Original No. 13/2013/AK/ADC/IGI dated 14.02.2013 passed by Additional Commissioner of Customs, IGI Airport, New Delhi. 2. Brief facts of the case are that the applicant, an Indian Passport holder arrived at IGI Airport, Delhi from Bangkok on 24.04.2012 by Flight No. TG-323 and was intercepted on suspicion while he was passing through the green channel. In his disembarkation slip it was found that he declared the total value of goods ₹ 23,500/-. He was found to be carrying two bags as checked-in baggage and two hand bags as baggage and was diverted for screening of his baggage. As on screening of his baggage something abnormal was found the four bags were examined before two independent panchas and in the presence of the passenger and were found to contain 80 pieces of jeans of various sizes, plain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 28 and 28 AB of the Act, ibid. iii) Ordered confiscation of the packaging material used for concealing the seized goods under Section 118 of the Customs Act, 1962. However, gave an option to redeem the same on payment of redemption fine of Rupees one thousand (Rs.1,000/-) under Section 125 of the Act, ibid. iv) Imposed a penalty of ₹ 50,000/- upon the applicant under Section 112 of the Customs Act, 1962 for the various acts of omission and commission. The applicant deposited duty of ₹ 1,90,050 /- plus interest ₹ 33,178/- redemption fine ₹ 1,01,000/- and penalty of ₹ 50,000/- vide BR No. 5036 dated 12.04.2013 and got the impugned goods cleared. 3. Being aggrieved by the said Order-in-Original, the applicant filed appeal before Commissioner(Appeals) vide Order-in-Appeal No.CC(A)CUS/606/2013 dated 25.10.2013 who reduced the Redemption Fine to ₹ 55,000/- from ₹ 1,00,000/- and Penalty to ₹ 35,000/- from ₹ 50,000/- under Section 112 (a) of the Customs Act, 1962. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the proper officer. Therefore, Section 28 of the Customs Act, 1962 is not applicable. 4.4. The applicant placed reliance on the decision of CESTAT in the case of Essar Oil ltd Vs. Commissioner of Customs (Prev), Jamnangar-2006 (197) ELT 450 (Tri-Mumbai) as under: Demand-short levy-Section 28 of the Customs Act, 1962 is applicable when duty has been short-levied or non-levied pursuant to an order of assessment and since no order of clearance under Section 47 ibid issued, no short levy or non-levy of duty can arise for recovery in terms of Section 28 ibid. 4.5. Section 44 of the Customs Act clearly stated that Section 47 of the Customs Act is not applicable to the goods imported under baggage and goods imported by post. There is no question of payment of interest under Section 28AB. 4.6. The applicant prayed for setting aside the Order passed in respect of demand of interest under Section 28AB or any other relief as deem fit. 5. Personal hearing in this case held on 07.09.15 was attended by Shri S. S. Arora, Advocate on behalf of the applicant, who reiterated the grounds of revision application. He contended that Section 28 of the Customs Act, 1962 is applicabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. Reliance has been placed by the applicant on the decision of the CESTAT in the case of Essar Oil vs. Commissioner of Customs(Prev.), Jamnagar reported in 2006 (197) ELT 450 (Tri-Mumbai). 9. Government further observes that Chapter V of the Customs Act, 1962 deals with levy of, and exemption from, Customs duties and Section 12 which is the charging Section reads as under: 'Section 12: Dutiable goods- (1) Except as otherwise provided in this Act, or any other law for the time being in force, duties of customs shall be levied at such rates as may be specified under the Customs Tariff Act, 1975 or any other law for the time being in force, on goods imported into, or exported from India. (2) The provisions of sub-section (1) shall apply in respect of all goods belonging to Government as they app/y in respect of goods not belonging to Government. From the plain reading of the Section it is clear that at the time of import, duty is chargeable on all the goods imported into the country irrespective of mode of import viz cargo, baggage, post etc. How these goods will be cleared upon import is provided for in separate Sections. While clearance of imported goods is cov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nth in which the duty ought to have been paid or from the date of such erroneous refund, as the case may be, up to the date of payment of such duty. (3) Not wit standing anything contained in sub-section (1) no interest shah' be payable where (a) the duty becomes payable consequent to the issue of an order, instruction or direction by the Board under Section 151 A; and (b) such amount of duty is voluntarily paid in full, within forty-five days from the date of issue of such order, instruction or direction, without reserving any right to appeal against the said payment at any subsequent stage of such payment' 12. Further, Government notes that Chapter XI of the Customs Act, 1962 specifies the special provisions regarding baggage, goods imported or exported by post and stores. Section 77 and 78 of the said Act read as under: 'Section 77-Declaration by owner of baggage- The owner of any baggage shall, for the purpose of clearing it, make a declaration of its contentions to the proper officer. Section 78-Determination of rate of duty and tariff valuation in respect of baggage The rate of duty and tariff valuation, if any, applicable to baggage sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
