Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Customs Customs + AT Customs - 1983 (6) TMI AT This

  • Login
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

1983 (6) TMI 106 - AT - Customs


Issues:
- Appeal against confiscation of gold and wristwatches
- Allegations of concealment and penalty imposition
- Lack of opportunity to defend against concealment charge
- Circumstances justifying lenient view
- Decision on penalty and release of confiscated goods

Analysis:
The appeal before the Appellate Tribunal CEGAT, Madras involved the confiscation of six items of gold and three wristwatches valued at Rs. 20,297, along with a penalty of Rs. 2,000 imposed on the appellant. The Customs authorities confiscated these items, alleging concealment, which was upheld by the Collector of Customs (Appeals) in a previous order. The appellant contended that all items were declared and that there was no concealment, emphasizing the lack of opportunity to defend against the charge. The appellant, a defense officer's wife, arrived in India from Abu Dhabi with her brother and child, claiming the items were kept for security in her vanity bag, not concealed.

During the proceedings, the Department's representative argued that the appellant admitted to non-declaration before the Assistant Collector, justifying the confiscation and penalty. The Tribunal noted the absence of electricity in the baggage hall at the time of arrival and the appellant's circumstances with an 8-month-old child. While acknowledging the lack of formal confrontation, the Tribunal held that the situation warranted a lenient view. Considering the appellant's travel from Abu Dhabi and the possibility of oversight due to exhaustion and a crying child, the Tribunal ordered the penalty of Rs. 2,000 to stand and released the confiscated goods on payment of a fine of Rs. 5,000, with a condition for re-export within four months.

The Tribunal specifically addressed the appellant, Smt. Rachel Oommen, in the judgment, disposing of the appeal accordingly. Notably, no order was passed regarding the penalty imposed on Philip Chacko, the appellant's brother, as he did not appeal. The decision highlighted the unique circumstances of the case, balancing the penalty with the release of confiscated goods, considering the appellant's situation and the need for a compassionate approach in the adjudication process.

 

 

 

 

Quick Updates:Latest Updates