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TMI Blog1991 (4) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant to redeem the same on payment of fine of Rs. 30.000/-. He also allowed the appellant to exchange the foreign currency in the State Bank of India in the Airport itself. 2. The learned Advocate, Sri Bhowmik appeared for the appellant and Sri B. B. Sarkar appeared for the department. 3. As I proceed to dispose of the appeal, the stay as prayed for, is granted. The learned Advocate Sri Bhowmik contended that the passenger Sri Ajay Kumar Paik holding Indian passport arrived at Calcutta Airport from Amsterdam on 24-12-1990. It was his contention that the passenger wanted to declare the goods and there was no mala fide intention and in the circumstances of the case, the goods may be allowed to be re-exported. He also contended that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CD colour T.V. and the currency 1,400 (Deutsche mark) and he also did not make a declaration of the Video camera with four accessories and the video cassettes which are 9 pcs. in number. He, therefore, contended that all these goods are not bona fide taken by the passenger and the confiscation order is correct. He also relied on the decision of the Tribunal reported in 1983 (14) E.L.T. 1938 - Shri Purgan Singh v. Collector of Customs & Central Excise, and contended that travel declaration and a request for detention for re-export is necessary by the party concerned or else the confiscation of the passenger's baggage is valid. In that case the appellant went to the Customs and declared his goods and paid the duty on some of the items under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s travelling for two and half days and was so tired. He also stated that the pocket T. V. has been brought by him to make a gift to his old father, who is 84 years old. Later, the learned A. C. has again recorded the statement in the following manner : "After collecting his baggage, he was asked by one plain cloth officer to put up the little bag (hand bag) in the X-ray machine and the officer asked him to go through. Thereafter he was going through the green channel and before the exit gate, he was stopped by beard and plain cloth officer and two other officers also joined him and amongst them one person bearing the glasses who was 1.0. Cell Supdt. as he came to know later on. They asked him to write down regarding the contents of his han ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illegally, then the same should not be confiscated. On a perusal of the statement given by the appellant, it is clear that he wanted to declare the goods, but before he could do so, the officers checked the baggage. That was the statement given by him before the A. C. which was reproduced as recorded by the A. C. In such circumstances, the confiscation of these goods in question is not in accordance with law. Accordingly, I set aside the same. 8. As per the decision of this Tribunal in the case of Mrs. Boonma Cameron (Appeal No. C-268/88, Order No. 261/Cal/88/261, dated 8th August, 1988) the articles could also be allowed to be re-exported. In para 41 of the above order, the Tribunal held as follows : "We also direct that the aforesaid i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 990 are enclosed and marked collectively with the letter annexure." This clearly goes to show that there was no counting mistake and he knew that 15,000 D.M. was inside his suitcase and the balance was inside his overcoat to meet the expenses. Therefore, there cannot be any counting mistake and he was legally bound to declare the whole amount. The Notification of the Reserve Bank of India dated 1-1-1974 which was referred to by the learned Advocate clearly stated in the last proviso that, it shall not be necessary to make such declaration where the aggregate value of the foreign exchange brought in by such person in the form of currency notes, bank notes or travellers' cheques at any one time does not exceed 1,000 US dollars or that equal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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