TMI Blog2018 (12) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... . Thus, its subsequent import to India is prohibited by the notification - Accordingly, the import of the aforesaid gold into India was in complete violation of the aforesaid notification read with Section 11 of the Act and as such is nothing but smuggling of gold. The notification No. 11/2012-Customs dated 17th March 2012 relied upon by the counsel for the respondent is one which has been issued under Sub-section (1) of Section 25 of the Act exempting certain goods of the specified nature from duty. The said notification exempts the gold of the specified nature upto the limit of 10 Kg. from duty. The aforesaid notification is simply a notification exempting gold from the payment of duty. It does not over ride the prohibition which has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found was seized and he was produced before the Custom Officers along with the gold at land Customs Station Sonauli. His statement was recorded. He was issued a show cause notice on 27.8.2014 informing him that he was trying to smuggle gold of third country origin into India. The import of such gold is prohibited vide notification no. 9 of 1996 Customs dated 22.1.1996 and therefore why the same may not be confiscated under Section 111(d) of the Act. In pursuance to the aforesaid show cause notice order in original no. 23/2015 dated 12.3.2015 was passed confiscating the gold and imposing penalty of ₹ 25 lakhs upon the respondent. The appeal preferred by the respondent before the Commissioner (appeals) was dismissed on 13.1.2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. He also contends that the seized gold was not an item which was exported to Nepal so as to apply notification dated 22.1.1996. Section 80 of the Act provides for temporary detention of baggage. It reads as under:- 80. Temporary detention of baggage:- Where the baggage of a passenger contains any article which is dutiable or the import of which is prohibited and in respect of which a true declaration has been made under section 77, the proper officer may, at the request of the passenger, detain such article for the purpose of being returned to him on his leaving India and if for any reason, the passenger is not able to collect the article at the time of his leaving Idia, the article may be returned to him through any ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t case respondent had entered India from Nepal through the land route via Sonauli Border. He was caught by the SSB Officer on 2.4.2014 with the contrabaned bullion and was handed over to the Custom Officers of the land Custom Station Sonauli. His statement under Section 107 of the Act was recorded on 3.4.2014 before the Custom Officer. In his statement recorded in the presence of the two independent witnesses he stated that he is resident of London. He came to India from Nepal and the gold was recovered from him on being searched at 7:30 p.m., on 2.4.2014. The said gold was purchased by him in London and the payment was made from his bank account in U.K. The said gold was brought by him from London for the purposes of getting jewelry mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Custom Officer nor made any request that he intended to make any such declaration despite being presented before the Custom Officers and opportunity offered for the purpose. It is not the case that full and complete statement as made by respondent was not recorded. In view of the aforesaid facts and circumstances, as the respondent was duly produced before the Custom Officer and his statement was recorded without any duress but still he failed to make any declaration under Section 77 of the Act, it is obvious that there is no declaration about the seized gold by him as required under Section 77 of the Act which is sine qua non for extending the benefit of Section 80 of the Act. The respondent therefore can not plead and defend on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent is one which has been issued under Sub-section (1) of Section 25 of the Act exempting certain goods of the specified nature from duty. The said notification exempts the gold of the specified nature upto the limit of 10 Kg. from duty. The aforesaid notification is simply a notification exempting gold from the payment of duty. It does not over ride the prohibition which has been imposed by the notification dated 22nd January 1996. The aforesaid notification in no way supersedes or negates the notification dated 22nd January 1996 issued under Sub-section (1) of Section 11 of the Act prohibiting import of the goods from Nepal of the specified category ie., which have been brought to Nepal from countries other than India. In view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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