9911796707
TMI Blog1993 (7) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... -12-1991, the appellant filed a baggage declaration for clearance of his two unaccompanied baggage consisting of two packages, which had arrived by vessel ss. Askania - IGM 2297 dated 4-12-1991. The baggages bore the marking of the name of the appellant and were declared as household and personal effects. On 19-12-1991, the packages were examined. The officers noticed that certain items in trade quantities like calculators, gas lighters, hair dryers, nail cutters, U-matic cassettes etc. totally valued at Rs. 21,610/- were not declared in the baggage declaration and were packed concealed in the carpets in the bottom of wooden crates. They valued the total value of the goods in two packages at Rs. 98,160-C.I.F. In his statement, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) The house Bill of lading for the goods is dated 13-11-1991 and consolidated on board Bill of lading is dated 29-11-1991, indicating that the two packages have been delivered to the Shipping Agent for shipment on 13-11-1991. (iv) The fact of concealment of goods valued Rs. 21,610/- and their non-declaration is not disputed. But it was pleaded that in any case, all these items could be found out on examination and these items were purchased by the appellant s friend. Hence had escaped notice. (v) The appellant has filed baggage declaration for the items listed for T.R. concession and even in his statement he has indicated that barring these items, others are meant for sale. In other words, T.R. items were not indicated by him as me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... market price, when new. 4.2 The other conditions are that the passenger should have been residing abroad for a minimum period of two years and is transfering his residence to India for a minimum period of one year and the goods should have been shipped within time limits prescribed in the Baggage Rules. Viewed in this context, the act of purchasing the goods through the help of a friend does not come in the way, so long as it is not rebutted that money for purchase of the items has been paid by the appellant. This fact is not rebutted. Hence this objection does not appeal to us in regard to T.R. goods. 4.3 Another finding of the Additional Collector is that this appellant, by disposing of one VCP imported on his arrival and cleared on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the baggage declaration filed by the Appellant, we are to hold that they are to be allowed under T.R. concession as per Notification 137/90 on the values as has been assessed by the authorities, which were not challenged before us. Order of absolute confiscation of T.R. goods is therefore set aside. 5.2 Now coming to other goods, we find that these consist of two parts - one is declared goods and other undeclared goods valued Rs. 21,160/-C.I.F. reportedly concealed. 5.3 As regards the declared goods, certain goods are in trade quantities. (cassette tapes -150, video cassettes - 75, ord. stereo cassettes - 20, Konica film rolls - 100, perfumes - 22). Though they were declared, they are in trade quantities and viewed in the context of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ths from the date of receipt of this order. Duty as applicable will also have to be paid on these goods. 5.5 As regards other declared goods (other than T.R. goods), they are not in trade quantities and they could even be for personal use. Hence, we release these goods on payment of duty as applicable under the Baggage Rules. 6. Now coming to the undeclared goods, we find that this aspect is not only revealed from the baggage declaration but also admitted by the ld. counsel. We also find that a few items like gas lighters, spring knives, U-matic cassettes, Nail cutters are in trade quantities. The appellant has also admitted that these were concealed to evade duty thereon. Dr. Kantawala s plea that the appellant lost sight of these item ..... X X X X Extracts X X X X X X X X Extracts X X X X
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