TMI Blog2021 (1) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... 12/2012-Cus and entitled to import gold up to one kilogram, on returning to India on payment of concessional duty. It is further held that the appellant is eligible to pay concessional duty as provided under Notification No. 12/2012-Cus read with the provisions of Customs Tariff Act and there is no case of alleged violation of the provisions of Section 111(d), (i), (j), (l) and (m) so far gold is concerned. Accordingly, it is directed that the seized gold is to be released to the appellant on payment of concessional duty under Notification No. 12/2012-Cus. Confiscation of gold is set aside. Cigarettes - HELD THAT:- It is not a commercial quantity. However, the appellant was entitled to import only 100 sticks (duty free). Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in presence of witnesses. On the reasonable belief that the appellant was concealing something in his checked in baggage, the officers once again asked him whether he is carrying any dutiable/contraband goods, which he denied. Thereafter, the officers again X-rayed for detailed examination of his baggage and some dark round shaped images appeared in one of his checked in baggage 20 yellow metal discs concealed in 10 lids of Tiger Balm and 4 cartons of Gudang Garam International Cigarettes were recovered and seized. Thereafter, the officers served a notice under Section 102 and after taking his consent, conducted his personal search wherein nothing incriminating was found. On verification from the Government valuer as per his certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing goods from so much of Customs duty leviable on gold bars, other than tola bars, bearing manufacturers or refiner s engraved serial number and weight expressed in metric units and gold coins having gold content no below 99.5% imported by the eligible passenger, but excluding ornaments studded with stones or pearls, in excess of 10% of the amount calculated at the standard rate subject to condition(s) laid down at S. No. 35 of the notification, if- 1.(a) the duty is paid in convertible foreign currency ; (b) the total quantity of gold under items (i) and (ii) of Sr. No. 321 does not exceed one kilogram per eligible passenger, provided that the eligible passengers files a declaration in the prescribed form on his arrival in India be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discs in tiger balm bottles for safety purposes, which does not amount to concealment. It was further urged that after collecting the baggage from the conveyor belt, he was walking towards Custom office in search of help desk for clearance on payment of duty. The way to the Custom office at Jaipur Airport is near to the exit gate. Although the appellant had not opted for exit gate, nor was intercepted outside the exit gate. While searching the help desk, the Customs officer approached him and he informed about the gold and cigarettes to the said officer and sought help in making the declaration, as he is not much educated. However the officer instead of helping, took him to the X-ray machine and recovered the items. The officer also recorde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ropriate duty. 7. The show cause notice was adjudicated vide Order-in-Original dated 29 December, 2020, ordering absolute confiscation of the 233.00 gms of gold (comprising 20 gold discs of about 11 gms each) valued at ₹ 6,32,232/- along with 4 cartons of cigarettes, (240 sticks x 4 total 960 sticks) valued at ₹ 10,000/- under Section 111(d)(i),(j), (l) and (m) of the Act. Further 10 Tiger Balm bottles were also absolutely confiscated having no commercial value. Further penalty of ₹ 50,000/- was imposed under Section 112(a)(i) and penalty of ₹ 10,000/- under Section 114AA of the Act. 8. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals) vide impugned order in appeal dated 26 March ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... culated @ 10.3% ad valorem in terms of Notification No. 12/2012-Cus. as amended, which works out to ₹ 65,133/- approximately. It is further urged that the penalty imposed is fit to be set aside. Accordingly, learned Counsel prays for allowing the appeal. 10. Learned Authorised Representative for Revenue opposes the appeal. Further he raises preliminary objection that as the appellant had brought the gold with him, it is a case of import under Baggage Rules. As such, the appeal against the order of the Commissioner (Appeals) shall lie before the Joint Secretary, in Department of Revenue and not before this Tribunal. He further reiterates the orders of the Court below. He relies on the provisions of Section 129A proviso (a) of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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