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TMI Blog2017 (5) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... e officers of Air customs, Calicut Airport and his baggage was searched and the contents recorded in the form of panchanama. The baggage was found to contain various types of memory storage devices for cellphones which were totally estimated to be valued at Rs. 42,11,000/- (market value) and Rs. 31,58,252/- (international value). The goods were seized on the reasonable belief that the same were smuggled into India and were in commercial quantity and not a bona fide baggage and hence liable to confiscation under Customs Act, 1962. The Department recorded the statements of the passenger as well as other connected persons and on completion of investigation, issued show-cause notice dt. 25/07/2006. After due process of adjudication, vide the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he baggage should be accepted as declaration made in terms of Section 77 of the Customs Act. Since at the first available opportunity, the passenger had made a correct declaration, the charge confirmed by the learned adjudicating authority that the passenger had attempted to smuggle the goods by misdeclaration cannot be sustained against him. ii. The goods are freely allowed for import under OGL. However, the Department has taken the view that the same does not constitute bona fide baggage and has held the same liable for confiscation because it has been imported in commercial quantity. Even baggage, which is comprising of dutiable or even prohibited goods can be allowed for re-export in terms of Section 80 of the Customs Act if a true de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he has admitted to conceal the nature of imported goods by failing to fill up the customs portion of the disembarkation card. He has left the column for total value of goods imported blank which amounts to misdeclaration and hence the goods have been rightly confiscated by the adjudicating authority. 5. Heard both sides and perused the records. At the time of examination of the baggage, in the hands of the appellant/passenger in the arrival hall, a large consignment of memory cards for mobile devices was found. The appellant has claimed that he did not get an opportunity to make the formal declaration of the contents of the baggage by proceeding to the red channel of the customs at the airport. He has also submitted that he has made a true ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ject to the condition that a true declaration of the same has been made under Section 77. As observed supra, we are of the view that the passenger has made a true declaration of the contents of the baggage at the first available opportunity. It is also on record that he has submitted before the adjudicating authority to permit re-export of the subject goods. 7. In the case laws relied upon by the learned counsel, it has been held that re-export can be permitted of goods imported in baggage even if they are imported in commercial quantities as long as the same has been declared before the customs authorities. In the present case, we find that the conditions of Section 77 and 80 have been satisfied. Hence we are of the view that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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