TMI Blog2019 (1) TMI 1726X X X X Extracts X X X X X X X X Extracts X X X X ..... permitted to be imported to India, solely on the ground that it was brought in concealment cannot be said to be in confirmity to law. Appeal dismissed. - C/85431/2015 - A/86046/2019-WZB - Dated:- 22-1-2019 - Shri C.J. Mathew, Member (T) and Dr. Suvendu Kumar Pati, Member (J) Ms. Trupti Chavan, Assistant Commissioner (AR), for the Appellant. None, for the Respondent. ORDER Modification of order for confiscation of gold passed by Jt. Commissioner vide Order-in-Original No. 1/SBA/JC/CUS/2014, dated 27-5-2014 by the Commissioner (Appeals), Central Excise and Customs, Nagpur is assailed by the Department in this appeal. Factual backdrop of the case is that appellant was caught red-handed on 22-3-2013 from Nagpur Airp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of import are not fulfilled before or after clearance of goods, the same goods may amount to prohibited goods for which absolute confiscation order was rightly passed by the adjudicating authority. He also submitted that appellant s case is not covered under import of gold permitted in baggage nor under Notification No. 12/2012-Cus., dated 17-3-2012 meant for eligible passengers who can bring gold into the country on payment of concessional rate of duty and the intention of the appellant to evade duty was not only apparent from his conduct in hiding gold and going through green channel during customs clearance at Airport but also from his unrebutted statement recorded by Customs Officer for which he prays to set aside the order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court in Sheikh Mohd. Omer v. Collector of Customs, Calcutta and Others [(1970) 2 SCC 728] wherein it was contended that the expression prohibition used in Section 111(d) must be considered as a total prohibition and that the expression does not bring within its fold the restrictions imposed by clause (3) of the Import (Control) Order, 1955. The Court negatived the said contention and held thus :- ...What clause (d) of Section 111 says is that any goods which are imported or attempted to be imported contrary to any prohibition imposed by any law for the time being in force in this country is liable to be confiscated. Any prohibition referred to in that section applies to every type of prohibition . That prohibition may be com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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