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TMI Blog2016 (7) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the chocolate box, which was kept inside his hand bag, with motive to smuggle the same into India with culpable mind to evade customs duty by not declaration the same as required under Section 77 of the Customs Act, 1962. Also, that the seized Customs declaration card of the passenger did not bear any description of impugned goods and its value thereon. The plea of the applicant that he reported at the Red Channel and declared the impugned goods is not tenable and is a after thought to escape from the penal action at the hands of Customs authorities for his acts of omission and commission committed by him. Government further finds that the plea of the applicant for extending benefit of TR to the applicant cannot be acceded to in view o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the presence of gold. Thereon, his bags were subjected to detailed examination. On examination of his traveller bag, it was found that the Pax concealed 7 gold bracelets of 106.00 gram valued at ₹ 2,92,560/- among chocolates in one of the chocolate boxes, which was tampered and resealed. The Pax brought the said 7 gold bracelets without any valid permit/license/documents and without declaring the same to the Customs officers. 2.1 In his statement dated 13.03.2013, Shri Veeraiya, stated that he has working at Singapore as electrician for the past two years, that he purchased the said gold jewellery out of his income and he borrowed money from his friends for his sister's marriage to be given as gift, that since he did not have eno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d further he brought the goods not for trading but for his relatives and friends in India as gifts for them. 4.4 Both the respondents have failed to see that the applicant had opted red channel to prove his bonafideness that he has got dutiable goods. However the officers have totally ignored this and registered a case against the applicant. 4.5 The first appellate authority in an Appeal before it had not considered other relevant points and records but to modify and reduce redemption fine and penalty. 4.6 Under the above facts and circumstances of the case the applicant prays that this Hon'ble Revisionary Authority may be pleased to set aside redemption fine ₹ 87,768/- and personal penalty of ₹ 58,512/- and order by givi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2013 that he had concealed the gold jewellery in order to avoid payment of duty. The impugned goods were confiscated by the adjudicating authority under Section Ill(d), (i), (l) and (m) of the Customs Act, 1962 but gave the applicant option to redeem the goods on payment of redemption fine of ₹ 87,768/- under Section 125 along with appropriate duty and also imposed a penalty of ₹ 58,512/ under Section 112 of the Act. The appeal filed against the said order before Commissioner (Appeals) was rejected. Now the applicant has filed this revision application on grounds in para 4 above for setting aside the redemption fine and penalty. 8. On perusal of the records, Government observes that the applicant passenger has mainly contende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndicating presence of gold was noticed and he was once again asked if he was carrying gold, the passenger replied in the negative. Hence the plea of the applicant that he reported at the Red Channel and declared the impugned goods is not tenable and is a after thought to escape from the penal action at the hands of Customs authorities for his acts of omission and commission committed by him. 11. Government further finds that the plea of the applicant for extending benefit of TR to the applicant cannot be acceded to in view of the fact that he has not lived abroad for the required period and for the aforesaid offense committed by the applicant. As per Section 79(2) read with the Baggage Rules the benefit can only be extended to bonafide bag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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