TMI Blog2018 (11) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... Kara along with him from India itself and he has not been able to give a convincing reason as to why he had got the gold kara coated with silver colour if he had worn it as a religious symbol in India itself - Moreover, a steel kara is commonly used as a religious symbol and a gold kara is not generally considered as a religious symbol by the Sikhs. The Commissioner (Appeals)’s order is errone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Airport)/ SS/134/2016, dated 12-5-2016, passed by the Commissioner of Customs (Appeals), Kolkata, who has upheld the order of the Adjudicating Authority regarding absolute confiscation of the gold bangle/kara weighing 80.30 grams valued at ₹ 2,18,416/- of the applicant and imposition of Personal Penalty for violation of the provisions of Baggage Rules, 1998 and Customs Act, 1962. 2. The R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t gold weighing 80.300 grams Kara valued at ₹ 2,18,416/- was brought by the applicant in contravention of provisions of the Customs Act and the Baggage Rules. However, the applicant has claimed that he had gone out of India along with this kara, he had worn it as a religious symbol being a Sikh and he did not purchase it from Bangkok. But the applicant has not produced any evidence to establ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Commissioner (Appeals) that the gold kara is liable for confiscation. However, the Government finds that the Commissioner (Appeals) s order is erroneous to the extent the gold has been confiscated absolutely as Under Section 125 of the Customs Act, 1962, it is mandatory to give option to the owner of the goods to redeem the non-prohibited confiscated goods on payment of a fine. Since gold i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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