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Issues involved: Customs Act, 1962 - Confiscation of gold bars and foreign currency, imposition of penalties u/s 111(d) and 112, declaration of goods, bona fide baggage, redemption of gold, non-declaration of foreign currency.
Summary: The Appellate Tribunal CEGAT, Bombay heard two appeals involving similar facts and common issues against orders passed by the Additional Collector of Customs, Airport, Bombay. The appellants arrived from Dubai carrying gold bars and foreign currency, opting to walk through the green channel without declaring the goods. The Additional Collector ordered absolute confiscation of the gold bars and foreign currency u/s 111(d) of the Customs Act, 1962, and imposed personal penalties. The appellants contended that they declared the gold to customs authorities, were importers, and should be allowed to redeem the gold. They argued against absolute confiscation and excessive penalties, citing legal provisions and previous decisions. The Tribunal observed that the appellants attempted to evade declaration by walking through the green channel with the gold bars in their zipper hand bags. The gold was not considered bona fide baggage as it was brought for another person and not for personal use. The Tribunal upheld the confiscation of gold bars under Section 111(d) but allowed redemption on payment of fine and duty. Regarding the foreign currency, as no declaration was required for amounts up to $10,000, the seized currency was ordered to be released. The penalties imposed were reduced to Rs. 5,000 each considering the appellants' role as carriers of the gold for monetary consideration. In conclusion, the appeals were disposed of with the confiscation of gold upheld but allowed for redemption, release of foreign currency, and reduction of personal penalties.
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