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TMI Blog2019 (6) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... ysiotherapy, from 11th October, 2018. Having considered the reason stated the delay is condoned subject to cost of Rs. 3000/- to be deposited in 'Prime Minister's Relief Fund'. 2. As the matter is related confiscation of gold, which have been carried and found concealed inside the inner supportive casing of the bag that was carried by the appellant, prayer of appellant for early hearing is allowed. The matter is taken for hearing on merit. Learned AR raised objection on the maintainability of the appeal. 3. Clause ((a) states that in appeal against order of Commissioner appeals with respect to any goods imported as baggage is not maintainable before this Tribunal. In reply the Learned Counsel for the appellant states that there is distinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of penalties respectively. Further observing that it was not the case of the respondent that the goods are imported vide valid license and therefore any import of the goods of which importation is prohibited by law cannot be valid import under the Act. The goods as imported cannot therefore be treated to be lawfully imported within the definition under section 2(25) of the Act. It was further observed that one of the primary purposes for prohibition of import is the prevention of smuggling. Further the principal function of the Act is to curb the ills of smuggling on the economy. In the light of such findings it would be antithetic to consider that 'smuggled goods' could be read within the definition of 'imported goods' for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carrying gold and had not filed any declaration. Further he failed to produce any proof of purchase, income for establishing ownership of the gold and also self funding of his visits abroad. It appeared to revenue that the seized gold was liable to confiscation and accordingly show cause notice dated 12 December 2017 was issued proposing confiscation and also proposal to impose penalties. The SCN was adjudicated by order in original confiscating the gold absolutely and further imposing personal penalty was 1 lakh on the appellant under section 112 (a)&(b) of the Act, further penalty of Rs. 5000 was imposed under section 114AA of the Act. 7. Being aggrieved the appellant preferred appeal before Commissioner (Appeals) who was pleased to uph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel also points out from the order of Commissioner (appeals) in the case of Mohammed Husain Ayyub, order reported at 2017 (358) E.L.T 1275, wherein under similar facts and circumstances of gold being brought, without proper declaration by the incoming passengers, and the customs authority had allowed the release of gold on payment of redemption fine (mentioned in para 8 of the judgment). The learned counsel further prays the order of the court below be modified, granting release of the seized goods on payment of appropriate fine and also prayed for reduction of the penalties imposed. 10. The Learned A.R. for revenue have relied upon the impugned order. He further draws attention to the ruling of order of Patna High Court in Mohd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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