TMI Blog2020 (3) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... on cash payment in Dubai. Prohibited goods or not - HELD THAT:- From the evidence on record it is observed that the applicant crossed the green channel without declaring the impugned articles in his possession in the Customs declaration form or in any other form to the Customs officers and thereby violated Section 77 of the Customs Act, 1962. Therefore the applicant has attempted to smuggle the impugned gold bars with an intention to evade customs duty in gross violation of provisions of Customs Act, 1962 and rules made thereunder read with Foreign Trade Policy (2015-2020). Hence the impugned goods are liable for confiscation under Section 111 of Customs Act, 1962. It is observed that C.B.I. C. had issued instruction vide Letter F. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concealed in baggage trolley by way of pasting the white metal coated plate pasted with plastic sticker thereon, and nothing was produced regarding its lawful import/possession. Further the applicant had mentioned NIL in the column No. 9 and marked no in column No. 10(ii) against any gold jewellery and gold bullion of the said slip. Free allowance was disallowed and penalty of ₹ 4,80,000/- has been imposed under Sections 112 and 114AA of the Customs Act, 1962. 2. The revision application has been filed on the ground that the Order of the Commissioner (Appeals) is erroneous and prayed to allow the applicant to redeem the gold in terms of Section 125 of the Customs Act, 1962 on payment of redemption fine for home consumption or re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i via Bahrain. His request is limited to the point that he should be allowed to redeem the confiscated goods. 5. Government has examined the matter. Rule 3 of the Baggage Rules, 2016 stipulates as under : 3. Passenger arriving from countries other the Nepal, Bhutan or Myanmar - An Indian resident or a foreigner residing in India or a tourist of Indian origin, not being an infant arriving from any country other than Nepal, Bhutan or Myanmar, shall be allowed clearance free of duty articles in his bona fide baggage, that is to say - (a) Used personal effect and travel souvenirs; and (b) Articles other than those mentioned in Annexure-I, up to the value of fifty thousand rupees if these are carried on the person or in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Samples of such items that are otherwise freely importable under FTP may also be imported as part of personal baggage without an authorisation. (c) Exporters coming from abroad are also allowed to import drawings, patterns, labels, price tags, buttons, belts, trimming and embellishments required for exports, as part of their baggage without an authorisation. 7. It is observed that gold in any other form other than ornaments does not come within the ambit of bona fide baggage as per the Baggage Rules, 2016. The applicant has brought gold of foreign origin in raw form/small pieces weighing 1000 grams. This is an admitted fact by the applicant in his voluntary statement tendered under Section 108 of Customs Act, 1962 wherein he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Act, 1962 stipulates as under :- SECTION 125. - Option to pay fine in lieu of confiscation . - (1) Whenever confiscation of any goods is authorised by this Act, the officer adjudging it may, in the case of any goods, the importation or exportation whereof is prohibited under this Act or under any other law for the time being in force, and shall, in the case of any other goods, give to the owner of the goods or, where such owner is not known, the person from whose possession or custody such goods have been seized, an option to pay in lieu of confiscation such fine as the said officer thinks fit : It is observed that C.B.I. C. had issued instruction vide Letter F. No. 495/5/92-Cus. VI, dated 10-5-1993 wherein it has been instr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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