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2015 (11) TMI 687 - HC - CustomsImport of Baggage - List of items declared by the owner without declaring value Held that - It is the admitted case that the matter is pending before the revisional authority. Without prejudice to the rights of the parties in the revision petition, this court directs the authorities to release the goods which are subject matter of the writ petitions. On an application made by the petitioner, the goods shall be released within a period of four weeks from that date. However, this court makes it clear that there should not be any demurrage as there is no fault on the part of the petitioner. - Petition disposed of.
Issues:
1. Declaration of contents and value of baggage for customs clearance. Analysis: The judgment addresses the issue of declaration of contents and value of baggage for customs clearance. The court refers to a previous decision by the CESTAT in the case of NARESH LOKUMAL SERAI v. COMMISSIONER OF CUSTOMS (EXPORT), RAIGAD, emphasizing the requirement of the owner of baggage to declare its contents to the proper officer for clearing purposes. The court notes that there is no statutory obligation for the passenger to declare the value of the baggage in the BDF. In the case at hand, the appellant declared a value for 14 used personal effects, but not for the remaining 237 items listed in the packing list. The appellant later declared the purchase price of these 237 items in a statement under Section 108, which was relied upon in the show cause notice. The judgment highlights the need to assess whether this value should be accepted for assessment purposes. The court acknowledges that the matter is pending before the revisional authority. However, the court, without prejudice to the rights of the parties in the revision petition, directs the authorities to release the goods subject to the writ petitions. The court orders the release of goods upon application by the petitioner within four weeks, with no demurrage imposed as there is no fault on the petitioner's part. The writ petitions are disposed of with no costs awarded, and the connected miscellaneous petition is closed.
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