9911796707
TMI Blog2010 (5) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-2-2010 arrived at IGI Airport by Flight No. QR 232 from Doha, Qatar. He collected his baggage and walked through Green Channel when he was intercepted by Customs and his baggage was examined and as a result Saffron (hereinafter called impugned goods) weighing 6 Kg and valued at Rs. 12,00,000/- was recovered. Since the goods did not constitute bona fide baggage, he has contravened the provisions of Section 77 & 79 of Customs Act, 1962 read with the provisions of Para 2.20 of the Foreign Trade Policy 2009-2014 & Section 3 of Foreign Trade (Development & Regulation) Act, 1992. The adjudicating authority adjudicated the case vide the impugned order whereby the impugned goods were confiscated for the above mentioned contraventions but an optio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant allowed to re-export the goods on payment of redemption fine in terms of Section 125 of the Customs Act. 4.4 In terms of Section 125 of the Customs Act, re-export permission has been granted in many cases by the Add. Commissioner/Commissioner of Customs (Appeals), GOI and CESTAT : (i) Satuty Sharma - Order No. 2107, dated 13-2-2002. (ii) Jasvinder Singh - Order No. MP (196) AIR/09. (iii) Liaquat Ali Hameed v. CC Chennai - 2003 (156) E.L.T. 863 (T). (iv) Order passed by the GOI in the case of Mohd. Ramzan reported in 1995 (75) E.L.T. 207 (GOI) and observed that redemption of goods of re-export can be given even for mis-declaration goods-additional option ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed personal penalty/fine. 8. Government observes in this case that the 6 Kg of Saffron imported by the applicant is definitely a commercial quantity and does not constitute a part of bona fide baggage in terms of Section 79 of the Customs Act, 1962. Further import of said goods in trade quantity through baggage mode is not permissible in terms of para 2.20 of EXIM Policy 2004-2009 and violates the provisions of Section 11(1) of Foreign Trade (Development & Regulation) Act, 1992. Hence the confiscation of impugned goods under Section 111(d) of the Customs Act, 1962 and imposition of personal penalty under Section 112 of the Act ibid cannot be assailed. 9. The applicant has further pleaded that the valuation @ Rs. Two lakhs per Kg ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
