9911796707
TMI Blog2014 (5) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... case are that the applicant arrived from Singapore on 25-6-2012 at N.S.C.B.I Airport by flight No. MI-488. On arrival the applicant was intercepted near the conveyor belt of the arrival hall by the officers of Revenue Intelligence Unit (DRI), Kolkata. The Officers then checked and examined the baggage of the passenger. DRI officers also made the inventory and valuation of the goods brought by the applicant and subsequently handed over the same to the Customs officers (Baggage) at the Airport. The officers then re-examined the baggage and as per A.S.A No. 560/2012 dated 25-6-2012 i.e. (1) 01 piece Electronic Key Board, (2) 01 Piece Philips Air Fryer, (3) 58 pieces Empty cartoons, (4) 15 pieces of Video cassette, (5) 10 pieces of Battery Char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l free allowance which has been denied to applicant. The item Nos. 1 i.e. 1 pc keyboard & 2 bottles of whisky from item no. 10 are reasonable in quantity which may be allowed under F/A as per rule. 4.2 The officer of DRI is not a valuer or has any knowledge about the valuation of the goods they just completes the formalities and has overvalued the goods which is too much, wrong and bad in law. The valuation done is baseless i.e. without any proper valuation method or as per currency valuation Rule. Kindly revalue the same as per invoice submitted at the time of personal hearing. The Ld. CC (A) has also clearly mentioned in the discussions and findings that the goods has been overvalued but did not gave effect, revalued the goods as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/- only, so imposition of redemption fine of Rs. 50,000/- is not legally correct. It may be reduced to a reasonable amount. 4.4 Since the goods are neither prohibited nor restricted and the applicant has made a bona fide declaration to this effect under section 77 of this Customs Act, 1962 the imposition of heavy penalty of Rs. 30,000/- may kindly be waived or reduced to a reasonable amount. 4.5 Under the facts and circumstances of the case the applicant pray to your goodself to kindly look into the matter sympathetically and allow free allowance on item no. 1 and 2 bottles of whisky as per Normal Baggage Rule, revalue item Nos. 1, 2 and 10 as per purchase invoice and current valuation rule of Customs Act, 1962. Redemption fine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended that black label whisky was overvalued @ 6000/- per litre bottle whereas its value is only Rs. 1,000/- per bottle. The black label (one litre) whisky was sold @ USD 37 = Rs. 2,084.95, @ l USD = Rs. 56.35, on 25-6-2012 at the duty free shop, Kolkata as informed by Deputy Commissioner of Customs, Airport, Kolkata vide letter F. No. S (Misc. 779/2013 R/C (APIP) Baggage dated 29-4-2014. As such this contention of applicant merits acceptance and therefore the black label whisky one litre bottle is to be valued @ Rs. 2,085/-. Since applicant passenger is eligible to import two litre of whisky duty free in terms the baggage rules, the two litre whisky is allowed to be cleared duty free as per his entitlement in terms of Baggage Rules. The va ..... X X X X Extracts X X X X X X X X Extracts X X X X
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