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Mr. Thoufiq Musaffer Versus Commissioner of Customs, C.S.I. Airport, Mumbai

2016 (7) TMI 777 - GOVERNMENT OF INDIA

Maintainability of revision application - Import of baggage without declaring the goods - passing through green channel - recovery of non bonafide baggage items such as 2000 pieces of memory cards and 426 pieces of assorted wrist watches - Held that:- the case matter primarily pertains to the refund of sale proceeds where the goods were already disposed off under Section 150 of the Customs Act, 1962 and the adjustments that can be made there against. The applicant has challenged the adjustment o .....

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application has been made. - Government therefore finds that the Revision Application filed before Central Government in terms of Section 129DD of Customs Act 1962 is beyond jurisdiction. As such, this Revision Application is dismissed for being non-maintainable. - F.No.371/58/B/13-RA-CUS - ORDER NO. 35/2016-CUS - Dated:- 28-3-2016 - SMT.RIMJHIM PRASAD, JOINT SECRETARY ORDER: This Revision Application is filed by Shri Thoufiq Musaffer (hereinafter referred to as the Applicant) against the O .....

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422 from Singapore with a suspicion of mis-declaration. The examination under punchnama resulted in recovery of non bonafide baggage items such as 2000 pieces of memory cards and 426 pieces of assorted wrist watches which were valued at ₹ 23,11,378 /- and ₹ 38,50,970 /- (LMV). It was noticed that the applicant had mis-declared the goods in both quantity and in value and hence the goods were seized under reasonable belief that these constituted non bonafide baggage in trade quantity, .....

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78/- with an option to redeem the same on payment of redemption fine of ₹ 4,00,000 /- which had to be exercised within thirty days from the date of receipt of the order and imposition of personal penalty of ₹ 1,00,000 /- on the applicant. 2.2. The applicant through his advocate vide letter dated 27.01.2011 informed the department that he was willing to redeem the confiscated goods on payment of the required redemption fine and personal penalty. The said letter was received by the dep .....

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terest. 2.4. Vide letter F. No. APD/861 & 838/2010 dated 23.082011 of Airport Disposal Warehouse it was established that the confiscated goods were indeed disposed by the Disposal Unit for ₹ 18,75,311/- in the month of September 2010 as per the provisions of Section 110 (1B) of the Customs Act, 1962. 2.5. The refund sanctioning authority vide Order-in-Original No.DC/Refund/65R/2011 dated 17.10.2011 sanctioned an amount of ₹ 5,42,059/- after deducting the fine penalty and duty fro .....

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s of the case. 4.2. That the department is disposed the goods while pursuing the case is bad and hence the goods is liable to be returned. That the department knows that the case is sub-judice, without giving any care dispose the goods is arbitrary and mockery of justice and also abuse of process of law and also contempt of Court. 4.3 That once goods have been disposed of the authority cannot collect the duty for return of sale proceeds. That as per order of the Additional Commissioner of Custom .....

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above, the judgement is squarely applicable. 4.6. That as per Section 27 A of the Customs Act, 1962 deals with interest on delayed refunds but adjudication authority failed to see the relevant provisions of the Customs Act while passing the impugned order but in the order authority stated that no provisions for interests. 5. A show cause notice was also issued to the Respondent Commissionerate on 18.08.2015, in response to which the following submissions have been made: 5.1. That the grounds of .....

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ns of Customs Act, 1962, irrespective of whether -consumed by the importer or anyone else. That payment -of fine is an option that saves the goods from absolute confiscation, where the ownership of the goods is wholly transferred to the Department. That in the present case since Order-in-Original provided an option for redemption but the duty and redemption fine were not paid, the sale proceeds after the deduction of the same were duly returned as stipulated in Section 150 of the Customs Act, 19 .....

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n case file, oral & written submission and perused the impugned Order-in-Original and Order-in-Appeal. 8. On perusal of records, Government observes that on 06.01.2009 the examination of the baggage of Shri Thoufiq Musaffer resulted in recovery of non bonafide items such as 2000 pieces of memory cards and 426 pieces of assorted wrist watches. As the applicant had mis-declared the goods in both quantity and in value the goods were seized under reasonable belief that these constituted non bona .....

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₹ 23,11,378/- with an option to redeem the same on payment of redemption-fine-Rs.4,00,000 /- which had to be exercised-within thirty day from the date of receipt of the order and imposition of personal penalty of ₹ 1,00,000 /- on the applicant. The applicant through his advocate vide letter dated 27.01.2011 informed the department that he was willing to redeem the confiscated goods in accordance with the provisions mentioned in the order. However, the confiscated goods were disposed .....

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of the applicant. Now the applicant has filed this revision application under Section 129 DD of the Customs Act, 1962 before the Central Government on the grounds stated at para 4 above. 9. Government observes that under Section 129 DD of the Customs Act, 1962, a Revision Application against the Order of Commissioner (Appeals) passed under Section 128 A ibid lies with Government only if such orders relate to cases as mentioned in provision to sub-section (1) of Section 129 A of the Act. Sub-sec .....

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d) an order passed by the Board or the Commissioner of Customs, either before or after the appointed day, under section 130, as it stood immediately before that day. Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to, (a) any goods imported or exported as baggage; (b) any goods loaded in a conveyance for importation into India, but which .....

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ion 1284 where the order is of the nature referred to in the first proviso to sub-section (1) of Section 1294 annual or modify such order. Provided that the Central Government may in its discretion, refuse to admit an application in respect of an order where the amount of duty or fine or penalty, determined by such order does not exceed five thousand rupee" 10. Government notes that it is an uncontested fact on record that the Order No. ADC/KPC/ADJN/59]2010-11 dated 10.01.2011 has attained .....

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