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2018 (2) TMI 752

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..... ramp at the exit of the aircraft even before they arrived at the immigration counters and before they could approach the custom desks to declare their goods - Held that: - it is always open to the Adjudicating Authority, after viewing the additional material, to reiterate his previous conclusion if he finds that there is no material on DVDs to support the petitioners’ case, or to hold that in any .....

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..... n Goa on Qatar Airways flight No. QR 522 from Dubai. The petitioners case is that while it is true that they were carrying gold, this was in no sense contraband and there was no attempt to smuggle gold. Their case is that they were denied the opportunity to declare their goods because they were purportedly arrested at the aerobridge ramp at the exit of the aircraft even before they arrived at the .....

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..... sue of smuggling at all remains. Of course, all this turns on what the CCTV footage does show. 5. On 16th August 2017 we passed an order requiring a transmission to this Court by the CJM Margao of the CCTV footage that have been earlier deposited with that Court. We now have those DVDs. We note from the impugned order that the authority has simply rejected the request for the CCTV documents on .....

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..... ke rule absolute in terms of prayer clause (a) on this limited ground. 7. We make it clear that we have expressed no opinion on the other merits including the contention of the Revenue that the petitioners were carrying not only an unusual but quite alarming amount of gold, well in excess of the permissible quantities, and therefore their intention or action of declaration, if any, is irrelevan .....

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..... terate his previous conclusion if he finds that there is no material on DVDs to support the petitioners case, or to hold that in any view of the matter, the petitioners submissions even after viewing the sufficient material cannot be sustained. 10. All contentions are expressly left open. 11. Rule is made absolute in these terms with no order as to costs. 12. The original DVDs will be r .....

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