Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2014 (12) TMI 986

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... portions of such acquired lands have been used for building hotels and which are often found to be serving the need, instead of users of the airports / travelers, of the city residents. We wonder as to why the respondents, at the time when the re-development of the airport was being planned, if facing any paucity of space / infrastructure, could not have demanded additional space. Similarly, the argument given of having an Appraisal Counter at the airport / close to the airport posing a security hazard to the airport, cannot be accepted. Having used the said airport, it is to our knowledge that large portions of the re-developed airport are outside the secured arena. It is thus possible to have the said counter, in close vicinity of the airport and without posing any security hazard. - The respondents, in the counter affidavit though have said that no airport in the country has such an appraisal facility at the airport itself but the same in our opinion is again no reason. What the respondents have failed to address is the specific plea of the petitioner, of the other developed countries having Appraisal Counters at the airport only. Airports in all countries are situated genera .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t. (iii) The Government in exercise of powers under Section 25 of the Customs Act has also notified the list of goods exempted from duty, it also notified the rate of import duty of various items including on gold; however such duty is not leviable if the said item carried by the passenger while travelling from India and accompanied with an Export Certificate (supra) or is within the limit prescribed by the Baggage Rules. (iv) However no Appraisal Counter which can give Export Certificate is available at IGI Airport and for getting the assessment; the passenger is directed to Customs House at Jhandewalan, which is at 30 kms. distance - the same causes inconvenience to the passengers. (v) Other countries, viz. United States of America and United Kingdom, have Evaluation / Appraiser's Kiosk at the airport itself. 3. The petition was entertained and notice thereof issued. A counter affidavit has been filed on behalf of Additional Commissioner of Customs, IGI Airport, pleading that:- (a) the process of issuing of Export Certificate for gold jewellery is time consuming, wherein the metal is tested for its purity rank and photographs are taken and the jewellery sealed; .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... und to be serving the need, instead of users of the airports / travelers, of the city residents. We wonder as to why the respondents, at the time when the re-development of the airport was being planned, if facing any paucity of space / infrastructure, could not have demanded additional space. 6. Similarly, the argument given of having an Appraisal Counter at the airport / close to the airport posing a security hazard to the airport, cannot be accepted. Having used the said airport, it is to our knowledge that large portions of the re-developed airport are outside the secured arena. It is thus possible to have the said counter, in close vicinity of the airport and without posing any security hazard. 7. As aforesaid, the hotels in the aerocity can be accessed by all and not merely by only those using the airport. The Appraisal Counter could have been similarly used within the said aerocity. 8. The respondents seem to have lost sight of the fact that IGI Airport is used not only by residents of Delhi but also by the residents of / passengers headed to, the surrounding cities of Uttar Pradesh, Punjab, Haryana and / or portions thereof closer to Delhi which do not have interna .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he specific gravity test) and weighing the item. The same cannot certainly require hours. It is unfortunate that the governmental agencies having dealings with the public are not awakening to the present day need, requirements and realities and seem to be satisfied in following the systems and the procedures in vogue for decades. 12. Learned ASG has also argued that travel plans are known long in advance and it is not as if the need for appraisal arises at the last minute. The said argument also fails to take note of increase manifold in international travel by Indians and more so for business / work purposes and which travel plans generally are firmed up at the last minute. The reasoning given by the respondents also loses sight of the situations most often faced where a person used to wearing a jewellery item reaches the airport without realizing the need for having it appraised in advance. Such persons are often found to be left with no alternative but to travel without the jewellery item which over the years may have become part of their personality. 13. Though no arguments have been addressed in this regard but it appears that appraisal may also be required by inbound pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates