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1991 (8) TMI 200

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..... ems contained in the baggage were found to be new and has also observed that the receipt and House Bill of Lading produced by the passenger were dated 12-7-1990 whereas the passenger had already left Dubai on 11-7-1990 itself and has held that inasmuch as the passenger had not taken all reasonable steps to effect shipment of his unaccompanied baggage within the time limit permitted and has not shown that the delay was due to reasons beyond his control his request for condonation of the delay therefore had to be rejected. 2. The learned Advocate for the appellant pleaded that the appellant had come to India for good and had left his baggage for shipment with the shipping agents and there appeared to have been some misplacement of the bagga .....

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..... the despatch of the baggage. We at this stage went through the list of items which have been imported as baggage. We find that T.V., A.C., Fridge, Washing Machine, Gas Cooker, Video Camera, which have been declared as used have been found to be new and some of the other items like Mixy, VCR, Fan, Curtains, are used items. We asked the learned Advocate to explain why the appellant could not bring the sensitive and expensive items like Video Camera with him and why had to pack it in the baggage coming by sea at the risk of damage, he had no explanation to offer as to what was the difficulty for the appellant to carry the items like Video Camera with him. 4. We observe that no doubt the baggage imported contains some used articles and most .....

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..... shipping agents for shipment. The freight, it is seen from the Bill of Lading, is shown to have been pre-paid. We also take note of the fact that the receipt for the goods now produced before us is dated 2-3-1990 and no reason has been given as to why the same was not produced before the learned lower authority and attached to the baggage declaration in case the same was in his possession. It is seen that the appellant had purchased VCR, Video Camera, National A/c., T.V. Sony, Iron Box as per this receipt all on the same date paying an aggregate amount of 7865.00 DHS and he has not produced any evidence by way of his having paid this amount out of his resources either by showing withdrawal of this amount from his bank or any other means. In .....

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