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Prem Kumar Manchanda Versus Commissioner of Customs (Preventive) , Lucknow

2017 (12) TMI 725 - CESTAT ALLAHABAD

Smuggling - gold - non-declaration of goods before the customs authorities - Baggage Rules - section 80 of CA, 1962 - Held that: - any passenger entering into India is empowered to make a declaration of his baggage before entering into India as provided under Section 77 of Customs Act, 1962. Further if it is found that the goods accompanying him which are also called as baggage, import of which is prohibited and in respect of which true declaration has been made under Section 77 the proper offic .....

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lant. - C/50877/2015-CU[DB] - C/A/71928/2017-CU[DB] - Dated:- 7-11-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri B. K. Singh (Advocate) for Appellant Shri Rajeev Ranjan (Joint Commr.) AR & Shri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER Per : Anil G. Shakkarwar Present appeal is arising out of Order-in-Original No.08/COMMR./LKO/2014 dated 07.11.2014 passed by Commissioner of Customs (Preventive), Lucknow. 2. Brief facts of the case a .....

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d was tested. There were four pieces of gold each weighing 1 kg with purity of 99.9%. The pieces of gold were having serial numbers, name of the manufacturer, country origin etc. Said gold was detained and subsequently seized and appellant was issued with a show cause notice dated 28.04.2014 wherein it was stated that the gold that was found in possession of the appellant was third country origin, foreign mark gold and importation of which into India was prohibited by Notification No. 9/1996-Cus .....

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ed Order-in-Original. The appellant submitted before the Original Authority that when he was informed that he cannot proceed through Land Customs Station alongwith said quantity of gold appellant proposed to go back to Nepal and bring gold into India by air at Delhi. The appellant submitted before the Original Authority that after hearing said proposal the officers at Land Customs Station discussed that if gold was seized 20% will go to informer and seizing officer will get 20% reward. Subsequen .....

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provided under Notification 6/1996-Cus. Therefore, Original Authority ordered for absolute confiscation of said gold without giving any option to redeem the same. Further he imposed penalty of ₹ 35 lakhs on the appellant under Section 112 of Customs Act, 1962. Aggrieved by the said order appellant is before this Tribunal. 3. The grounds of appeal are as follows:- 3.1. Sub Section (4) of Section 102 of Customs Act, 1962 provided that before making a search the officers of Customs are requir .....

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e said goods whereas the Customs officer detained him and seized gold and forcefully recorded his statements. The appellant through his reply dated 02.09.2014 categorically asked for cross examination of independent witnesses, Superintendent of Customs as well as officers of Police and SSP posted at Land Customs Station, Sonauli on 22.02.2014 and had also asked for C.C.T.V footage of C.C.T.V. installed at Land Customs Station, Sonauli and mentioned by the local Police and that learned Original A .....

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