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2000 (7) TMI 96 - HC - Customs

Issues:
Challenge to the order of confiscation of gold bars under the Customs Act, 1962 based on procedural grounds.

Analysis:
The case involved a challenge to the order of confiscation of gold bars weighing 466.400 gms. along with black adhesive tape under the Customs Act, 1962. The petitioner, holding an Indian Passport, was found with undeclared gold bars in his possession upon detailed examination by Customs Authorities. The petitioner had declared textile and wristwatches but failed to declare the gold bars. The adjudicating authority imposed a redemption fine and penalty, which was later confirmed in appeal and revision. The Revisional Authority reduced the penalty but upheld the confiscation. The petitioner argued that the procedure under Sections 102 and 103 of the Act was not followed properly, specifically highlighting the lack of a voluntary statement and insufficient notice under Section 102.

The court examined Sections 102 and 103 of the Customs Act, which deal with the search of persons and the screening of suspected persons for concealed goods. Section 102 provides for the search of a person by Customs Officers and the option for the person to be taken before a Gazetted Officer or Magistrate. On the other hand, Section 103 pertains to cases where the Proper Officer suspects goods are hidden inside a person's body, allowing for detention and production before a Magistrate. The court noted that the case fell under Section 103(8), exempting persons who admit to concealing goods and voluntarily submit for suitable action. Given the factual findings and the admission by the petitioner, the court held that the provisions of Sections 102 and 103 were correctly applied in the case. Therefore, the petition challenging the confiscation order was dismissed.

In conclusion, the High Court upheld the order of confiscation of the gold bars based on the proper application of the relevant provisions of the Customs Act, 1962. The court found that the petitioner's admission of concealing the gold bars exempted him from the strict procedural requirements under Sections 102 and 103. The judgment emphasized the importance of compliance with statutory procedures and upheld the decision of the Customs Authorities regarding the confiscation and penalty imposed on the petitioner.

 

 

 

 

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