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2016 (7) TMI 1163 - MADRAS HIGH COURT

2016 (7) TMI 1163 - MADRAS HIGH COURT - TMI - Import of gold chains and cigarettes - failure to declare - passing through green channel - import of baggage rules - The petitioner submitted a representation to the 2nd respondent on 25.04.2016 seeking for implementation of the order of the Commissioner (Appeals) and also stating that he intends to re-export the seized gold. This representation was not considered and therefore, the petitioner sent another reminder on 31.05.2016. Since the petitione .....

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f receipt of a copy of this order to move a stay application before the Revisional Authority and if they fail to secure any stay, on the expiry of the 30th day, the respondents shall release the gold subject to the petitioner paying the fine of ₹ 1,10,000/- and the personal penalty of ₹ 36,000/- and such release shall be only for re-export and not for clearance. - W.P.No.20259 of 2016 - Dated:- 21-6-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. Hari Radhakrishnan For the Respo .....

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ysia and he had brought two gold chains and cigarettes and failed to declare the same to the Customs. Noting that the petitioner was a frequent traveller and he was staying in abroad only for two days and not eligible to bring gold from abroad and not having declared the same, the 2nd respondent ordered absolute confiscation of the gold chains as well as cigarettes and also imposed a personal penalty of ₹ 36,000/-. Aggrieved by the same, the petitioner preferred an appeal to the 1st respon .....

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