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Issues:
1. Concealment of goods in unaccompanied baggage. 2. Determination of goods as bona fide baggage or meant for sale. 3. Application of Transfer of Residence (T.R.) concession. 4. Confiscation of goods and imposition of penalty. The judgment by the Appellate Tribunal CEGAT, Bombay involved a case where the appellant had filed a baggage declaration for two unaccompanied baggage packages from Dubai, which were later found to contain undeclared items meant for sale. The Additional Collector ordered absolute confiscation of the goods under Section 111(d) of the Customs Act and imposed a penalty of Rs. 10,000 on the appellant. The Tribunal reviewed the factual position, including the appellant's employment in Sharjah, the dates of shipment, and the declaration of goods for T.R. concession. It was noted that the T.R. goods declared by the appellant were to be allowed under the concession, and the absolute confiscation order was set aside for those items. Regarding the undeclared goods, the Tribunal differentiated between declared goods in trade quantities and those for personal use. Goods like cassette tapes, video cassettes, and perfumes, declared but meant for sale, were considered as merchandise imported in the guise of baggage. The Tribunal upheld the confiscation of these items but allowed redemption on payment of a fine of Rs. 10,000. Undeclared goods, including gas lighters and nail cutters, were confirmed for absolute confiscation due to deliberate non-declaration and evasion of duty. The appellant was also held liable for a reduced penalty of Rs. 5,000 for the non-declared goods. In conclusion, the Tribunal disposed of the appeal by releasing certain declared goods for personal use on payment of duty, allowing redemption of declared goods meant for sale on payment of a fine, upholding the absolute confiscation of undeclared goods, and reducing the penalty imposed on the appellant to Rs. 5,000. The judgment clarified the distinction between bona fide baggage and items meant for sale, applying the Transfer of Residence concession where applicable, and emphasizing the consequences of deliberate non-declaration of goods in unaccompanied baggage.
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