TMI Blog2018 (6) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... enger baggage. These goods are listed in the notified goods for the purpose of section 123 of Customs Act, 1962, hence they would take on the colour of prohibited goods. Absolute Confiscation upheld - penalty upheld - appeal dismissed - decided against appellant. - C/234/2011 - Final Order No. 41050/2018 - Dated:- 2-4-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri B.Satish Sundar, Advocate for the Appellant Shri A. Cletus, Addl. Commissioner (AR) for the Respondent ORDER Per Bench Brief facts are that on the basis of specific intelligence that the appellant Shri S. Basheer Ahmed arriving at Singapore Airlines on 9.6.2010 would be attempting to smugg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... absolutely confiscated. He placed reliance on the decision of the Tribunal in the case of Syed Jalal Ifteqar Vs. Commissioner of Central Excise, Hyderabad reported in 2000 (117) ELT 266. He also submitted that in an identical matter, the Commissioner of Customs, Bangalore in Order-in-Original dated 26.7.2011 while ordering confiscation of similar electronic goods, granted option to redeem the goods on payment of redemption fine. Ld. counsel submits that in the present case they had sought for re-export of the goods which was denied by the adjudicating authority. He prays that the confiscated goods may be allowed to be redeemed on payment of redemption fine as may be considered proper or the good may be allowed to be re-exported. 3. On t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned DR, while we are in agreement that substantial pieces of items, in that case 3000 pieces of Key rings and in this case 3260 pieces of spectacle frames, are goods in commercial quantities and therefore, are not bona fide baggage, however, we do not find ourselves in agreement that simply because they were not bona fide baggage and they should be absolutely confiscated under the Act. We find on a perusal of the said decision that the Government have relied on the decision of the Hon ble Delhi High Court in the case of Smt. Jasvir Kaur v. U.O.I. in CW/1399/91-Del. dated 25-11-1991. However, we find that in that case the Hon ble High Court had examined the question of import of smuggling of gold into the country. We find that the gold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscation, the absolute confiscation thereof does not appear to be legally correct, in view of the aforesaid Judgment of the Hon ble Apex Court. 6. In the event, we are unable to find any infirmity with the order passed by the adjudicating authority for absolute confiscation of the impugned goods totally valued at ₹ 1,40,19,940/- under section 111(d), (l) and (m) of the Customs Act, 1962 r/w Section 3(3) of the Foreign Trade (Development Regulation) Act, 1992. For the same reasons, we find that the imposition of penalty of ₹ 15 lakhs imposed on the appellant under Section 112(a) are very much in order and does not require any interference. The impugned order is upheld and the appeal is dismissed. (Operative portion of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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