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2016 (11) TMI 559 - MADRAS HIGH COURT

2016 (11) TMI 559 - MADRAS HIGH COURT - TMI - Smuggling of gold - gold jewellery confiscated on the ground that it was not declared - the petitioner in his voluntary statement stated that he was carrying the Gold jewellery given by some other person in Singapore to deliver the same to his family without declaring to the customs - whether confiscation justified? - jurisdiction under Article 226 of the Constitution of India - this Court will consider as to whether the impugned order suffers from a .....

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onfiscation, the first respondent has referred to a decision of the Bombay High Court in the case of Union of India vs. Mohammed Aijaj Ahmed, [2009 (7) TMI 308 - BOMBAY HIGH COURT]. In the light of the independent reasonings given by the first respondent, this Court is not inclined to interfere with the factual reasons recorded and consequently, the petitioner has not made out any case for interference - petition dismissed - decided against petitioner. - W. P. No. 9192 of 2014 - Dated:- 8-11-201 .....

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the instant case, the third respondent passed an order, confiscating the Gold jewellery carried by the petitioner on the ground that it was not declared and the petitioner in his voluntary statement stated that he was carrying the Gold jewellery given by some other person in Singapore to deliver the same to his family without declaring to the customs. Therefore, the third respondent by order dated 11.10.2011 ordered confiscation of the Gold Jewellery under section 111 (d), (l), and (m) of the C .....

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wellery when he arrived from abroad and the same was not declared by the appellant. Further, as per Notification No.31/2003-Customs dated 1.3.2003, "eligible passenger" means a passenger of Indian origin or a passenger holding a valid passport, issued under the Passport Act, 1967, who is coming to India after a period of not less than six months of stay abroad and short visits, if any, made by the eligible passenger during the period of six months will be ignored if the total duration .....

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proper declaration of the Gold in his possession and attempted to smuggle the same and passed through the Green Channel in order to evade payment of customs duty. Thus, by giving independent reasons, the second respondent confirmed the order of the third respondent, ordering absolute confiscation, as against which the petitioner filed a revision petition before the first respondent. By placing various contentions both on facts and law, the petitioner prayed for permission to re-export the Gold. .....

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2003 provides for a rate of duty payable. Further it is submitted that in the instant case, the petitioner only sought for re-export, which can be considered by this Court. 5. Before going into the merits of the contentions raised by the petitioner, it has to be pointed out that this Court, exercising jurisdiction under Article 226 of the Constitution of India, will not examine the correctness of the order passed by the first respondent as if acting as a second appellate authority. Three authori .....

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