9911796707
TMI Blog2009 (3) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 [2008 (230) E.L.T. 305 (Tri.-Mum.)] passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Branch (for short, "the Tribunal") whereby her appeal filed against Order-in-Original dated 28-2-2007 was dismissed. 2. Brief facts of the case are that on 12-8-2005, the appellant arrived at Mumbai, CSI Airport from Dubai. The Customs Officer posted for baggage screening noticed some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jewellery was to be delivered to one Ved Prakash Arora. She stated that she was going to the bank for clarification and by mistake, she crossed the Green Channel and that she was carrying foreign currency for the payment of duty. Further, investigation was conducted and show cause notice was issued on 7-2-2006 to the appellant. 4. Adjudication proceedings were conducted and the Commissioner of Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the appellant was carrying the amount for payment of customs duty and there was no assessment of either value or the duty payable on the said jewellery. The jewellery was seized directly. Hence, it was not liable for confiscation under Section 111(f) read with Section 77 of the Customs Act. He submitted that the benefit of Notification No. 31/2003-Cus., dated 1-3-2003 is wrongly denied to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of gold jewellery. It is further observed that the appellant has not declared the possession of gold on Customs Clearance Card on arrival as required under Section 77 of the Customs Act. The Tribunal has further observed that the appellant is a frequent traveller and is well aware of the Customs Rules as she, as per her own admission, had already cleared gold at Delhi International Airport, p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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