9911796707
TMI Blog2006 (8) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... pieces of Ram Sim modules, cigarettes, liquor etc. were recovered from the baggage. The statement of Shri Gajwani whose name appeared on the baggage tags was recorded in which he stated that the bags belong one Shri Deepak Sarvaiya, which have been brought by him on the request of Shri Sarvaiya from Singapore on 29-5-1998, pooled together with his own baggage. Statement of Shri Sarvaiya was also recorded wherein he stated that the baggage belong to him admitted that he intended to clear them clandestinely without declaring the contents of the baggage and without payment of duty. He however disputed the value of the seized goods. This statement was retracted on 1-7-1998 but in his subsequent statement dated 14-9-1998 and 18-9-1998 he again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant only when he was called by the Customs officers after seizure of the consignment when he admitted the contents of the baggage. The fact that there is no time limits for filing declaration under Section 77 he referred to the decision of the Tribunal in the case of Chandra I. Kriplani v. Commissioner of Customs, ACC, Mumbai - 2002 (149) E.L.T. 537 (Tri.-Mumbai) wherein it was held that in case of unaccompanied baggage sufficient time must be given to passenger to file declaration, as passenger is not immediately aware of fact of arrival of his baggage and comes to know of arrival of advice of carrier. It was further submitted that the goods cannot be considered to have been illegally imported as the ITC restrictions do not apply to go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of duty but since he was not having money with him, he left the goods unattended at the airport to arrange for the money but he somehow could not arrange the money and clear the goods. It may be stated that in case of accompanied baggage the declaration is required to be made on arrival when the passengers clear themselves from the airport. The CEGAT decision in the case of Chandra I. Kriplani cited supra does not come to his rescue as this decision very clearly says that under Section 77 the passengers has to make a declaration and in case of unaccompanied baggage sufficient time must be available to the passengers. In this case the goods were not unaccompanied. The declaration has therefore to be made there and then itself. In case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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