TMI Blog2020 (3) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... ned 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. The applicant has attempted to smuggle the impugned silver articles with an intention to evade customs duty and in gross violation of provisions of Customs Act, 1962 and rules made thereunder read with Foreign Trade Policy (2015-2020). Although silver does not fall under the category of prohibited goods, the import of silver is governed by certain terms and conditions as per Customs Act, 1962 and rules made thereunder. Any import in violation of the above renders the goods liable for confiscation. The passenger cannot use baggage as a route to smuggle silver items for comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng through the green channel at the exit gate by Customs authorities. No one appeared for the respondent and no request for any other date of hearing has been received. Therefore the matter is being taken up on the basis of available evidence on record. 4. From the revision application it is evident that the applicant does not dispute the Commissioner (Appeals) s order regarding confiscation of the silver which was brought by him from Myanmar. 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 fore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uid Crystal Display/Light-emitting Diode/Plasma) television. 6. Para 2.26 of the Foreign Trade Policy [2015-2020] defines passenger baggage as under : 2.26 Passenger Baggage - (a) Bona fide household goods and personal effects may be imported as part of passenger baggage as per limits, terms and conditions thereof in Baggage Rules notified by Ministry of Finance. (b) 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 authorisatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods, 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 the adjudicating authority has the discretion to release the seized goods on redemption under Section 125 of Customs Act, 1962 which has not been given in the present case keeping in view the nature of offence. The order-in-original has been upheld by Commissioner (Appeals) also. 9. Although silver does not fall under the cate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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