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TMI Blog1988 (6) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... al and not before the Collector of Customs (Appeals), New Delhi. He has stated that the appeal is maintainable and hence, should be heard and decided by this Tribunal. During the hearing before me on 22-4-1988, the learned J.D.R. Shri D.K. Saha read out a letter C. No. VIII/12/ACU/10/124/88/1385, dated 11-3-1988 written by Shri K.S. Sivaraman, Additional Collector of Customs to Ms. Renuka Mann, Office of the Chief Departmental Representative Customs, Excise Gold (Control) Appellate Tribunal, New Delhi. He, later on, submitted a photo copy of the said letter as directed by the Bench. From copy of the Gazette Notification No. 21/87, dated 10-10-1987 filed before me, it is seen that Shri K.S. Sivaraman was appointed as Additional Collector of Customs, Delhi w.e.f. 8-12-1986. In his letter dated 11-3-1983 cited above, Shri Sivaraman has stated that he was only Additional Collector of Customs when he adjudicated the case and that at the relevant time he was not notified as Deputy Collector of Customs also. In view of the above position, the preliminary objection raised by the learned Departmental Representative: was rejected and tine appeal; was taken up for hearing; 2. The impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned advocate has relied on this Tribunal s decision contained in Order No.A-409/87-NRB, dated 8-7-1987. He has also argued that import of the goods in question is exempted from Import Licence under saving clause 11 (1) (g) of the Imports (Control) Order, l955. Arguing for the respondent, Shri D.K.Saha, learned J.D.R. has stated that except items 1 7 of the list of the goods shown in the adjudication order other goods are in commercial quantity. Passport of the passenger shows that he was regular visitor to India. The goods confiscated by the Additional Collector were not bona fide personal baggage. These are commercial goods. All consumer goods are absolutely banned items vide serial No: 121 at page 122 of Appendix-2, Part-B of the Import-Export Policy for the years 1985-88. He has also argued that the value of the goods originally declared by the appellant was Rs. 8300/- and on detailed examination the goods valued Rs. 41,700/-were found. As regards prayer for re-export, the learned J.D.R. has stated that re-export can be allowed if the goods were wrongly shipped and in that case re-export fine is also, imposed. This is not a case of wrong shipment and hence re-export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is satisfied that it has been in his use for such minimum period as may be specified in the rules: (b) any article in the baggage of a passenger in respect of which the said officer is satisfied that it is for the use of the passenger or his family or is a bonafide gift or souvenir; provided that the value of each such article and the total value of all such articles does not exceed such limits as may be specified in the rules. (2) The Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may specify:- (a) the minimum period for which any article has been used by a passenger or a member of the crew for the purpose of Cl. (a) of sub section (1); (b) the maximum value of any individual article and the maximum total value of all the articles which may be passed free of duty under Cl(b) of sub-section (1) (c) the condition (to be fulfilled before or after clearance) subject to which any baggage may be passed free of duty. (3) Different rules may be made under sub-section (2) for different classes of persons." In this connection Section 80 of the Customs Act is also reproduced below:- 80 Tempora ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ghties years of age may only be allowed to be imported. free of duty for each day s stay outside India; and (iii) in the case of an air passenger who travels on a free or concessional ticket and returns to India after staying Outside India in a country other than Sri Lanka or Maldives or Nepal, for less than ten days, articles up to a value of one hundred and twenty five rupees in the case of such adult passenger and thirty rupees in the case of such passenger below eighteen years of age, may only be allowed to be imported free of duty for each day s stay outside India- EXPLANATION :-For the purposes of this proviso concessionalticket1, means a ticket issued on after allowing a concession of seventy five percent or more. 4. Additional Allowance for used Household Articles:- . In the case of a passenger who was engaged in his -professional abroad for over three months, articles actually, used for running his house hold, namely linen, utensils, table-ware, kitchen appliances and iron, upto an aggregate value of one thousand rupees may be imported free of duty". 7. Similarly; I reproduce below paragraphs 8;4,5,6 and 9 of the Tourist Baggage Rules, 1978 introduced under Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intended for commercial purposes and are re-exported by the tourist on his leaving lndia for a foreign destination. 5. Exemption from duty on gifts etc. imported by tourist of foreign origin:- In addition to articles allowed under rutes 3 4, a tourist of foreign origin staying in India, for more than 24 hours may also be allowed to import free of-duty, at the of the proper officer, articles other than those mentioned in rule 9 of the Baggage Rules, 1978, upto a value of five hundred : rupees if these are intend for personal use or, for making gifts. 6. Exemption from customs duty on gifts etc. imported by tourists of Indian origin:- Tourists of Indian origin, who are normally residents abroad and are staying in India for more that 24 hours may allowed to import free of duty. at the discretion of the proper officer articles intended to be given away as gifts. Provided that the articles are such as are covered by rule 3 read with rule 9 of the Baggage Rules 1978. Provided further that all the conditions and limitations mentioned in rules 3 9 of the Baggage Rules,l978;are satisfied. Refusal of exemption in certain.cases. Notwithstanding anything contained in these r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use 11(1) (g) of the lmport(Control) order. I haw already held that the impugned goods are not protected by the said saving clause. In Part-B of Appendix-2 Of Import Export Policy for April, 1985 to March, 1988 (Vol. 1), there-is a list of restricted items. At serial No 121 of this list at page 122 of the said Volume -1 of the Import Export Policy alt consumer goods, howsoever described, of industrial, agricultmai-oranimal origt n, not appearing individually in Appendices 3 Part-Aand 5 or specifically listed for import under Open General Licence have been mentioned. The imported goods being prohibited goods, the Additional Collector has rightly confiscated the same under Section 111(d) of the Customs Act, 1962. I have already observed earlier that the impugned goods confiscated under the Order-in-Original were not declared by the appellant. They are, therefore, liable to confiscation under Sections 111(l) and (m) of the customs Act, 1962. I do not, therefore, find any infirmity in the order of the Additional Collator which has been challenged in this appeal. In these circumstances, the impugned order is upheld and the appeal is dismissed. 9. Under Section 80 of the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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