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TMI Blog2015 (12) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of any dutiable goods or foreign origin gold, he replied in the negative. - Senior Standing Counsel appearing for the respondent that since the passenger had attempted to smuggle the goods into India by concealing the same in his person as well as in his hand baggage and checked-in-baggage, without declaring the same to the Customs, in order to evade the payment of Customs duty, the afore stated goods are liable for confiscation under the provisions of Section 111(d) and 111 (l) of the Customs Act, 1962 and hence, it cannot be released provisionally under Section 110 of the Customs Act, 1962 as contended by the learned counsel for the petitioner. Petitioner had attempted to smuggle the goods into India only with an intention to evad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sung mobiles. At Trivandrum, the Officer of the Directorate of Revenue Intelligence, Trivandrum conducted a search in the baggages of the Petitioner. Thereafter, at Chennai Airport, the said goods were seized under mahazar dated 7.9.2014 on the ground that the Petitioner smuggled the said goods by concealing the same in his baggages. Thereafter, a statement was recorded from the Petitioner against his will on 8.9.2014 to the effect that the Petitioner attempted to take out the same through Green Channel, without payment of duty. The Petitioner sent representations dated 10.9.2014 and 15.9.2014. A further statement was recorded from the Petitioner on 2.12.2014. Thereafter, the Petitioner sent another representation dated 4.12.2014. On comple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of provisional release under Section 110 of the Act, does not arise in this case and only the provisions of baggage rules will be applicable. The adjudication proceedings is under process and the Petitioner can make all his submissions during the personal hearing. In such circumstances, this Writ Petition is liable to be dismissed. 4. Heard both sides. 5. The learned counsel for the Petitioner contended that the seized goods are neither prohibited nor restricted and they could be brought as part of baggage and that as per Section 110A of the Customs Act, 1962 read with Customs (Provisional Duty Assessment) Regulations 2011, which are categorical and clear in terms, provisional release ought to have been made, pending adjudication on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of saffron. Then the DRI officers had examined the two checked-in baggage and found to contain RMD Gutka Sachets pakced in 8 black coloured checked polythene bags, perfumes and four cartons of Gudang Garam Cigarette of Indonesian origin. Then the DRI officers had seized the gold chains, gold bangles, RMD Gutka, Samsung Mobile phones and Iranian saffron, which were totally valued at ₹ 31,41,125/-, under a mahazar on 17.9.2014. After the completion of the investigation, a show cause notice, dated 5.3.2015 was despatched. Now the adjudication is under process. 10. It is vehemently contended by the learned Senior Standing Counsel appearing for the respondent that since the passenger had attempted to smuggle the goods into India by con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of adjudication process, the adjudicating authority would decide whether the goods confiscated under Section 111(d) and 111(l) of the Customs Act, 1962, could be released or not. 14. Accordingly, the respondent, who is the adjudicating authority, is directed to complete the adjudication, after affording an opportunity of personal hearing to the petitioner, within a period of eight weeks from the date of receipt of a copy of this order. The petitioner shall cooperate with the adjudicating authority to complete the adjudication as afore stated. For the foregoing reasons, the writ petition is liable to be dismissed and accordingly, the same is dismissed. However, there will be no order as to costs. Connected M.P. is also dismissed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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