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TMI Blog2012 (12) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... in commercial quantity and its value is also well within admissible duty free baggage allowance. Therefore, said textiles valuing 30,000/- may be allowed clearance under duty free baggage allowance available under the Baggage Rules. The other items are in commercial quantity and do not constitute bona fide baggage under Section 79 of Customs Act, 1962 and said goods are imported in violation of Sections 79 30,000/- is allowed under duty free baggage allowance - Decided partly in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... t has filed this revision application under Section 129DD of Customs Act, 1962 before Central Government mainly on the following grounds : 4.1 Petitioner is the permanent resident of Dubai and is a NRI passenger came to India to see his family members living in India. On arrival at the Airport the petitioner reported at the red channel counter. Where he declared goods brought by him. He was also not given the duty free allowance of ₹ 35,000/-. On the ground that the goods are in the commercial quantity and do not constitute bona fide baggage. Deputy Commissioner of Customs confiscated the goods valued at ₹ 4,51,000/-. However he allowed to redeem the same on a fine of ₹ 50,000/-. The petitioner requested the Deputy C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 125 does not have a nexus with how the goods are dealt with after payment of in lieu of confiscation. The fine envisaged thereunder is only to get over the order of confiscation irrespective of whether the goods re-cleared for home consumption or for re-export. When the importer makes a request for re-export it has been a general practice in customs houses to consider such a request having regard to the bona fide of such request. By re-exporting the goods the importer can avoid the payment of duty but not the fine in lieu of confiscation. Based on the above said order Government of India allowed to re-export the goods on payment of redemption fine of ₹ 40,000/- and Personal Penalty of ₹ 10,000/- in the case of Mr. Syed Mod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment notes that applicant passenger, on arrival at the airport had reported at the red channel. There is no charge of misdeclaration or concealment of said goods. The goods are confiscated as the same were in commercial quantity and did not constitute bona fide baggage. Applicant has contended that his request for allowing re-export of goods may be accepted on a nominal fine and penalty. Applicant has also requested to allow duty free baggage allowance as per rules. In this regards, it is noted that the woollen textiles valuing ₹ 30,000/- cannot be treated in commercial quantity and its value is also well within admissible duty free baggage allowance. Therefore, said textiles valuing ₹ 30,000/- may be allowed clearance under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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