TMI Blog2022 (1) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... India from a foreign country; admittedly, appellant was travelling from Bahraich to Barabanki by bus; thus, it is a case of town seizure; accordingly, it is held that the rate of duty for import of baggage is not applicable, and the duty is payable @ 12.5% for gold, falling under CTH 71081300. The appellant is entitled to refund of the excess amount of duty deposited, alongwith applicable inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry at Lucknow, which was handed over to him (1 kg by Shri Mridul Agarwal and 700 gm by Shri Satish Kumar of Bahraich); the other persons, however, on being questioned in the follow up investigation, denied any connection with the seized gold. In the first round of litigation, the Tribunal, vide Final Order Nos. 70944 - 70946/2018 dated 22.05.2018, set aside the penalty imposed on the appellant, Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of duty 35% + 10% (social welfare surcharge), which is applicable to the import of baggage by a passenger coming from abroad. Learned Counsel Points out that the applicable rate of duty of gold, falling under chapter heading 71081730, was 10% until 2018-19 and thus, revenue has erred in applying the rate of 35%, applicable for baggage. The gold in question is not an import of baggage, by any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute with the Department that the seized gold is classifiable under chapter heading 71081300; accordingly, as per the customs tariff, duty is payable @ 12.5% on the date of assessment/ payment; therefore, duty amount was worked out, @ 12.5% + IGST, correctly, to be 9,13,665; Learned Commissioner s finding, on the applicability of rate of duty,, for import of baggage is ab initio void and again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into India from a foreign country; admittedly, appellant was travelling from Bahraich to Barabanki by bus; thus, it is a case of town seizure; accordingly, we hold that the rate of duty for import of baggage is not applicable, and the duty is payable @ 12.5% for gold, falling under CTH 71081300. 7. Accordingly, the appeal is allowed with consequential benefits. The appellant is entitled to refu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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