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TMI Blog2009 (11) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... - to the applicant. The remaining Indian currency of Rs. 3500/- is allowed to be redeemed on payment of redemption fine of Rs. 1000/- in lieu of confiscation under Section 125 of Customs Act, 1962, Revision Application is disposed off in term of above. - 371/35/B/2008-RA-CUS - 307/2009-Cus. - Dated:- 4-11-2009 - Shri D.P. Singh, J. S/Shri C. Hari Shankar and Jagdish N., Advocates, for the Assessee. [Order]. This Revision Application has been filed by Shri Paresh Kanjibhai Patel, the applicant against Order-in-Appeal No. 207/2007(B) dated 31-10-2007 (File No. S/49-157/2007(B) passed by the Commissioner of Customs (Appeals) CSI Airport, Sahar Andheri, Mumbai with respect to Order-in-Original No. ADDL/MM/ADJN/34/2007, dated 29-3-2007. 2. Brief facts of the case are that the appellant was apprehended while attempting to smuggle out cut and polished diamonds and diamond bead necklaces valued at Rs. 18,42,875/- assorted foreign currency equivalent to Indian Rs. 57975/- and Indian currency of Rs. 8500/-. In his statement he admitted having purchased these diamonds on credit and that he wanted to sell them in Kuwait for profit. He admitted that on earlier occasion also h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement. The applicant in his affidavit also narrated the events as happened at the time of interception and the explanation provided by him to AIU officers. The manner in which the purported Panchanama was recorded, as well as the manner of recording statement was also exposed in this affidavit. The applicant also informed vide this affidavit that the goods being carried by him were carried in a reasonable belief that for personal carriage through Mumbai airport diamonds of value upto USD 25,000.00, and any gift upto value of Rs. 5,00,000/-, did not require any declaration, and that the goods seized from his possession were within these permissible limits. He disclosed the name of the buyer in Kuwait, whose visiting card was also seized from his possession by the AIU officers. He also explained that gifts upto a value of Rs. 5 lacs were for giving to various Gems and Jewellery dealers in Kuwait for the purpose of sales promotion of his firm M/s. Aksh Diamond. Several visiting cards of Gems Jewellery declares were recovered from his possession. The applicant also disclosed that he never had any intention to violate any provision of law, nor to cause any prejudice to Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Declaration Form allegedly prescribed under Section 77 of Customs Act was produced before the adjudicating authority or the appellate authority by the Revenue. The declaration under FEMA was waived by RBI for export of goods of value less than USD 25,000 in addition to export of gifts valued upto Rs. 25 lacs. The goods carried by the applicant were within these limits and therefore he was under a bona fide belief that no declaration was required. Contention regarding after though in bring in remittance for the diamonds is not based on any sound reasoning but is a finding based on surmises and conjectures. Non-mentioning, by the Bank, in the Foreign Inward Remittance Advice, of the purpose of remittance cannot lead to a conclusion that the remittance was an afterthought or that the banker did not know the reason for receipt of the remittance. It was only an intimation of inward remittance given by bank to the applicant. 3.7 That the submissions regarding confiscation of Indian currency of Rs. 8,500/- made in the reply and appeal have not been considered at all in the impugned order-in-appeal. The original authority has not given any cogent reason for absolute confiscation of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 and Para 2.42 of Foreign Trade Policy 2008-09. As per the said policy provisions for the exports of value not exceeding US $ 25,000 and gifts of value not exceeding Rs. 5,00,000/- the requirement of filing GR/PP declaration in respect of foreign remittance/exchange is waived. 7. The applicant has stated in their reply that the seized goods were in two categories as under :- (a) 211.41 carats of cut and polished diamonds of value US$ 24955.44 (less than US$ 25,000) (b) 632.01 carats of RD cut while diamonds SI and Diamond Malas of total value of Rs. 479171.25 (less than Rs. 5,00,000). Wherein the department has found the goods as per Panchnama as 244.55 carats of cut and polished diamonds and 22 lines of diamonds bead necklaces (Malas) of 514 carats totally valued at Rs. 1842875/- (US $ 40907). There was no such declaration made by the applicant before Customs Officers at the time of recovery of goods. Goods were also recovered after intercepting the applicant who was proceedings to security check after completing immigration formalities. So, there is no reason to accept the subsequent explanation that impugned exports are covered under Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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