9911796707
TMI BlogBaggage --- commercial quantity – redemption fine/per-sonal penalty leviableX X X X Extracts X X X X X X X X Extracts X X X X ..... Instances have come to the notice of Central Board of Excise and Customs that in some case of import of baggage in commercial quantity the Adjudicating/Appellate authorities have dropped/set aside the order imposing redemption fine and personal penalty on non bonafide baggage, on the plea that these items are otherwise freely importable under the EXIM Policy. 2. Vide Board’s instructions dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... –Regarding Sir, Please refer to your D.O. Letter F.No. S/V-10(28)CCU/96 dated – 16th April, 1996 on the above subject. The Board has examined the issue in detail and it is confirmed that import of goods in commercial quantity could not be permissible within the scope of the Baggage Rules, 1994 even on payment of baggage rate of duty. The baggage rules operate in consonance with the Exim Polic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... baggage would be applicable". It may be seen that both the instructions have spoken of following the Exim Policy and therefore, the practice of allowing such goods on payment of duty only was irregular. In addition, it was mentioned in the commissioners conference at Calcutta and Cochin that other Collectorates were not allowing goods in commercial quantities without adjudication. SD/- (S.C. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said instructions are that import of the consumer goods in commercial quantity is not permissible even in the present EXIM Policy and in addition they are not to be treated as part of the bona fide baggage. Therefore, they would be liable to be adjudicated. The present problem is where a part of the goods are in the commercial quantity and that part attracts adjudication and penalty, whether free ..... X X X X Extracts X X X X X X X X Extracts X X X X
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