TMI Blog2020 (6) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... nder section 111(1) of Customs Act, 1962 is not misplaced. Confiscation - HELD THAT:- The appellant is a citizen of Malaysia and intends to return to her country of domicile. She was unable to carry into, and wear the gold jewellery in, India and it is her request that she should be allowed to carry it back with her on the return trip to Malaysia. In view of these circumstances and this plea, while holding that the goods are liable for confiscation under section 111(1) of Customs Act, 1962, we desist from endorsing the conformation - Confiscation set aside. Imposition of penalty u/s 112(a) of the Customs Act, 1962 - HELD THAT:- As the goods were liable for confiscation, the liability to penalty under section 112(a) of the Customs Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esignated under the Customs Act, 1962 to be followed by recourse to revisionary authority of the Government of India. Baggage has been accorded a special treatment in Customs Act, 1962 as the goods, at the time of import, are owned by the passenger at the time of import and are, generally, of a personal nature not warranting intrusion of the taxing powers of the State reserved for commercial import and export. In addition, certain privileges of concession and applicability of a single rate irrespective of description, without subjecting the goods to ascertainment of rate of duty appropriate for each such article in First Schedule to Customs Tariff Act, 1975 are extended. As we note that such treatment and privileges are restricted to bon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued the impugned order that is now under challenge before us. Before we proceed to the submission, we are constrained to note that the absolute confiscation of the gold jewellery has not beenpreceded by a notice and the circumstances in which the appellant had waived the right to be issued with a show-cause notice is not available on record. 5. Learned Counsel for the appellant contends that the allegations upon which the impugned order has sustained that of the original authority is founded on erroneous facts and circumstances. She alleges that the charge of concealment of the said jewellery is incorrect as the usual habiliment of the passenger would not expose any article of jewellery worn on her person to public view. She contends tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Learned Authorised Representative contends that the impugned order leaves no room for doubt that the appellant had not declared the gold jewellery and had attempted to depart from the customs area of the airport without making any effort to ascertain, and comply, with the statutory obligation to declare the goods and discharge duty liability. She also further pointed out that absolute confiscation was justified as the appellant was unable to furnish any evidence of legal ownership of the goods. 7. We find that the issue in dispute pertains to the eligibility of the appellant to bring gold ornaments into India. The appellant claims that she is a regular visitor with family connections here and that she had, in the present instance, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under section 11 of Customs Act, 1962. No such order is on record. Therefore, we are unable to concur with the first appellate authority that the jewellery imported by the appellant is prohibited. Consequently, the confiscation under section III(d) of Customs Act, 1962 fails. 9. On perusal of the Rules pertaining to importation of jewellery, as baggage by an arriving passenger, it is seen that the quantity in the present dispute is far in excess of that allowed free of duty on import into India. Therefore, the passenger has failed to comply with declaration requirements and confiscation under section 111(1) of Customs Act, 1962 is not misplaced. 10. The appellant is a citizen of Malaysia and intends to return to her country of domic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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