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TMI Blog1987 (11) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order, under Section 111(d) and (p) of Customs Act, 1962, read with Section 3(2) of the Imports and Exports (Control) Act, 1947 besides a penalty of Rs. 20,000 on appellant Azeez Khan, Rs. 5,000 on appellants Arul Samy and Ibrahim and Rs. 2,000 on the other appellants under Section 112 of the Customs Act, 1962, the Act for short. 3. On 15.9.1985 at about 10.30 a.m. the Inspector of Police, Triplicane Police Station, intercepted appellant Ibrahim, when he was coming out of No. 16, Owalia Sahib Street, Ellis Road, Madras - 2, and recovered from him a hand-bag containing 20 packets of fancy imitation gold chains of foreign origin, each chain valued at Re. 1/-. The Police further searched the said residence No. 16, Owalia Sahib Street ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty, the goods would not become liable for confiscation under Section 111(d) of the Act. The learned counsel in this connection placed reliance on the ruling of the decision of the CEGAT, West Regional Bench, Bombay, in the Case of Manoharlal T. Punjabi v. Addl. Collector of Customs (P), reported in 1985 (21) E.L.T. 154 (Tribunal). The learned counsel further urged that even if there is a violation on the part of the various passengers in regard to the Baggage (Conditions of Exemption) Rules, 1975 the goods would not become liable for confiscation unless in terms of Rule 2 thereunder the goods were exempted from payment of import duty. The learned counsel further contended that the goods in question were pledged or hypothecated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ahim are inculpatory in nature and would merit acceptance. The learned D.R. further urged that even if confiscation under Section 111(d) is not permissible in respect of goods cleared under baggage, the goods would become liable for confiscation in terms of Section 111(o) of the Act and this charge has been specifically set out in the show cause notice. 6. I have carefully considered the submissions made before me. The seizure of the goods from the possession of appellant Azeez Khan is not disputed. It is also not further disputed that the statement of appellant Azeez Khan, Arul Samy and Ibrahim are inculpatory in nature. The question that arises for my consideration in the appeals is whether the goods notified and non-notified are liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he import of most of the goods admittedly is not permissible in law except with a valid import licence. If such of those goods are permitted to be brought by passengers under exemption and if such an exemption is subject to the conditions, that the goods shall not be sold or offered for sale or displayed for sale unless the value has depreciated to less than 50% of the market value, such condition would come within the mischief and ambit of Section 111(d) and (o) of the Act rendering the goods in respect of which the violation is proved confiscable under the Act. In my opinion the ratio of the ruling relied upon by the learned counsel and referred to supra is not applicable to the facts and circumstances of the case. The Supreme Court has c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age, even if they become technically liable for confiscation for violation of the condition attached to such clearances as baggage, this Tribunal has taken the view that absolute confiscation in those circumstances may not be warranted. Keeping this factor in mind, I hold that goods which are proved to have suffered duty as per law under the baggage receipts would be released on a payment of a fine of 50% of the value of each item. Likewise, goods which are not notified goods and which are not covered by baggage receipts are permitted to be cleared by the appellant on payment of duty as per law in addition to fine of 50% of the value of each of the goods. In respect of notified goods, which are not covered by any duty paid baggage receipts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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