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TMI Blog2001 (6) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... er as toys, video cassettes, Sony VCD Players, game play station, Mobile phone (3 Nos.), Video CD player (small) and 10 nos, of Digital diaries and had declared the value of the above goods in the disembarkation card as Rs. 35,000/-. The Customs officer assessed the value to be Rs. 42,500/-. At this juncture, the officers of Customs Headquarters (Preventive), Bangalore took up the examination of the four baggages and one hand baggage and as a result to the detailed examination in the presence of independent witnesses, it was found that the applicant had mis-declared the contents of the baggage and the value thereof. 2. As per the detailed examination, the goods brought by the applicant contained digital diary, mobile phones of different m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the declaration as contemplated under Section 46 of the Customs Act, 1962, in respect of baggage goods is governed under Section 77 of the above said Act. With reference to the other observation of the respondent Commissioner namely that the duty amount determined by the applicant was to be verified, the Advocate submitted that the baggage goods are classified under Chapter Heading 98.03 of the Schedule to the Customs Tariff Act, 1975, and he has offered the additional duty in accordance with the rates of duty as for baggage read with Customs Notification No. 136/90, dated 20-3-1990 as amended. He also added that when the Revenue moved a petition for pre-trial disposal of the seized goods, his client has raised objection and has also laid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n be made unless the applicant has filed a Bill of Entry in respect of the imported goods. In respect of imported goods, the importer is required to file a Bill of Entry in the prescribed form as contemplated under Section 46 of the Customs Act, 1962. The purpose of entry in the Bill of Entry is to give the quantity, description, value of the goods apart from tariff classification and the duty payable. In respect of baggage goods the provision corresponding to Section 46 is Section 77 of the Customs Act, 1962. Accordingly, we are of the view that when filing of Bill of Entry is not contemplated even in the law for clearance of the baggage goods, non-filing of Bill of Entry cannot be a factor affecting the admission of the application. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e proper officer of the customs in the application, the applicant has accepted the value determined by the Department as is evident from Col. 11 of the application No. SC (C)-1 filed by the applicant. Obviously, the additional duty liability accepted is more than Rs. 2 lakhs. The case is pending adjudication. At the time of the hearing today, the Advocate said that the goods are not prohibited goods and that ordinarily an option should be given for the redemption of the same. No question of interpretation of classification of the goods has been raised in this application, nor it is the case of Revenue that the goods are covered under Section 123 of the Customs Act, 1962 or NDPS Act, 1985. 9. Even though in the report dated 29-5-2001, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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