TaxTMI 
TaxTMI 
2017 (12) TMI 513
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.... are common the same are taken up for disposal together. 2. The brief facts arise for consideration that the Appellants herein on their arrival from Singapore were found to be carrying Gold Strip ( Vaddanam ) worn on their waist and were passing through green channel. On checking of their bags the clothes and personal effects were found. On asking for personal search they informed the officers that they are carrying Gold strip worn around their waist and was found to be of approx. 1716 gms worn by each of the Appellant alleged to have been manufactured from gold bars. The Appellant were issued separate show cause notice wherein it was alleged that the Appellants in their statement has stated that they had purchased gold bars in Singapore a....
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.... by the Custom authorities. However it is also a fact she has not declared the same to the department may be due to ignorance of law. In view of the above I impose penalty under section 112 (a) and 114 AA of the Customs Act, 1962 on the passenger for acts of omission and commission." The Adjudicating authority thus ordered the confiscation of gold strip in terms of Section 111 (l) of the Customs Act, 1962 with an option to redeem the same on payment of redemption fine of Rs. 7,50,000/. The payment of duty was also ordered in terms of sub-section (2) of Section 125 of the Customs Act, 1962. A penalty of Rs. 2,00,000/- under Section 112 (a) and of Rs. 114 AA of the Customs Act, 1962 was also imposed upon each of the individual Appellant. 3.....
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....rdinarily connotes suitcases or bags or containers in which a traveller carries his/her goods or belongings. Section 2(22) of the Act defines the term goods to include baggage. Having regard to the stipulations in Section 77 and the definition of the term baggage occurring in Section 2(3) of the Act, the body of a passenger cannot be said to be baggage. In the instant case, the gold chain was worn by the petitioner and was not carried in his baggage. It was therefore not necessary for the petitioner to declare the gold chain worn by him. Section 80 of the Act clarifies the position. Section 80 stipulates that the baggage of a passenger, which contains any article which is dutiable or the import of which is prohibited, may be detained at the....
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....ithout prejudice to his submissions he makes another submission that in case of LARK CHEMCIALS PVT. LTD. Vs. CCU, CSI AIRPORT, MUMBAI - 2017 (49) STR 99 (TRI), the adjudicating authority had charged baggage duty on part consignments on the ground that the same was brought in baggage. The Tribunal held that smuggled goods cannot be termed as baggage and hence the duty on tariff rate would be applicable. He further submits that the adjudicating authority has himself held that there was no attempt on the part of any of the Appellant to conceal the goods as to escape detention by the Customs Authorities and therefore in view of such categorical finding the imposition of redemption fine and penalty is illegal. He rely upon Tribunal's order ....