1983 (12) TMI 178 - AT - Customs

Summary

Issues:
1. Proper form of appeal filing before the Appellate Tribunal.
2. Confiscation of goods under Section 111(d) of the Customs Act, 1962.
3. Personal penalty imposition on the appellant.
4. Appeal against the order of confiscation and penalty.
5. Argument of goods being personal belongings for family use and gifts.
6. Dismissal of the appeal by the Appellate Tribunal.

Analysis:

1. The appellant filed an appeal before the Appellate Tribunal challenging the Order passed by the Collector (Appeals), Calcutta. Initially, the appeal was not in proper form, and the Registry informed the appellant about the defect. The appellant rectified the appeal by filing it on the prescribed form within the statutory period, albeit with a delay.

2. The appellant, an Indian Passport holder, returned from Bangkok with goods that were detained by the Customs authorities. Some goods were released, but the remaining items valued at Rs. 4,509/- were confiscated under Section 111(d) of the Customs Act, 1962. Additionally, a personal penalty of Rs. 250/- was imposed on the appellant.

3. Upon filing the appeal, the Collector (Appeals) upheld the confiscation of certain goods while allowing the clearance of the rest after revaluation. The personal penalty of Rs. 250/- was waived in full.

4. The appellant's representative argued that the goods were for personal use, family use, and as gifts for relatives. The appellant was unaware of the rule changes and filed the appeal within the statutory period. The representative requested the release of goods on payment of appropriate duty or permission for re-export.

5. The Senior D.R. contended that the appellant's stay outside India was brief, entitling them to a maximum allowance of Rs. 1,000, which had already been granted. The Senior D.R. argued that the goods were commercial in nature, exceeding the permissible limit, and urged the dismissal of the appeal.

6. After considering the arguments, the Appellate Tribunal upheld the Collector (Appeals)'s decision as the goods were deemed to be of a commercial nature. The delay in filing the appeal on the prescribed form was condoned, and the appeal was ultimately dismissed by the Tribunal.