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TMI Blog2016 (7) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... the four bags were examined before two independent panchas and in the presence of the passenger and were found to contain 80 pieces of jeans of various sizes, plain artificial jewellery made of brass, plated with silver of 22KT weighing 5000gms and studded artificial jewellery of brass studded with glass stones, plated with silver of 22KT weighing 15000 grams. The applicant produced two invoices one each for purchase of artificial jewellery and jeans respectively. The value of invoice pertaining to artificial jewellery found very low was appraised by the jewellery appraiser on whose opinion plain artificial jewellery made of brass plated with silver weighing 5000 grams was assessed to Rs. 1,20,000 /- and artificial jewellery studded with glass stones made of brass plated with silver weighing 15000 grams was assessed to Rs. 3,75,000/-. The value of 80 pieces jeans was determined as per invoice dated 22.04.2012 to Rs. 32185/- by taking exchange rate @ Rs. 1.57 per Bhat. The certificate of appraisement dated 24.04.2012 was also obtained from the jewellery appraiser. The said goods totally valued at Rs. 5,27,185/- were seized under Section 110 of the Customs Act, 1962 on a reasonable ..... 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 129 DD of Customs Act, 1962 before Central Government on the following grounds: 4.1, That the order passed by the Commissioner of Customs (Appeals) is not correct. 4.2. That no interest is leviable under Section 28 AB on the goods seized under Section 110 of the Customs Act, 1962 that Section 28 AB is applicable only in the case of recovery of duties not levied or short levied or erroneously refunded under Section 28 of the Act, ibid. That the goods were seized by the Customs Department and were with the Customs Department. There is no question of short levied or not levied or erroneously refunded under Section 28 of the Act. 4.3. That Section 28 of the Customs Act, 1962 may be read as: Recovery of duties not levied or short-levied or erroneously refunded, or any interest payable has not been paid, pad-paid or erroneously refunded, for any reason other than the reasons of collusion or any willful mis-statement or suppression of facts- A. the proper officer shall, within one year from the relevant date, serve notice on the person chargeable with the duty or interest which has not been so levied or which has been short-levied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntended that Section 28 of the Customs Act, 1962 is applicable only to goods cleared for home consumption under Section 47. That this Section is clearly not applicable to cases of baggage, so question of interest does not arise. 6. Government has carefully gone through the relevant case records available in case files, oral & written submission and perused the impugned Order-in-Original and Order-in-Appeal. 7. On perusal of records, Government observes that the applicant upon arrival at IGI Airport, Delhi from Bangladesh on 24.4.2012 had misdeclared the impugned goods carried by him which vide impugned Order-in-Original dated 14.02.2013 were confiscated under Section &(m) ibid with option to redeem the same on payment of redemption fine of Rs. under Section 125 and payment of appropriate duty and interest under Section 28 & 28AB ibid. Packing material used for concealing the said goods was confiscated under Section 118 ibid with the option to the applicant to redeem the same on payment of Rs. 1000/- under Section 125 ibid. A penalty of Rs. 50,000/-(Rs.Fifty thousand only) was also imposed upon the applicant under Section 112 ibid. Aggrieved by the said order, the applicant filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate Sections. While clearance of imported goods is covered under Chapter VII, clearance of baggage and post articles are covered under Chapter XI of the Act. 10. Section 28 of the Customs Act, 1962 on the other hand provides for the recovery of any duty which has not been paid, short paid or erroneously refunded and reads as under: "Section 28-Recovery of duties not levied or short-levied or erroneous/y refunded-(1) Where any duty has not been, levied or short-levied or erroneously refunded, or any interest payable has not been paid, part-paid or erroneous/y refunded, for any reason other than the reasons of collusion or any willful mis-statement or suppression of facts, - (a) the proper officer shall, within one year from the relevant date, serve notice on the person chargeable with the duty or interest which has not been so levied or which has been shod-levied or short-paid or to whom the refund has erroneous/y been made, requiring him to Show Cause why he should not pay the amount specified in the notice; (b) the person chargeable with the duty or interest, may pay before service of notice under clause (a) on the basis of (i) his own ascertainment of such duty,' or (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be the rate and valuation in force on date on which a declaration is made in respect of such baggage under Section 77". 13 Government finds that in the present case the applicant failed to declare the impugned goods imported as baggage thereby violating the provisions of Section 77 of the Customs Act, 1962. The said goods were undisputedly chargeable to appropriate duty under Section 12 read with Section 78 of the Act. The applicant has imported the impugned goods chargeable to duty as baggage as laid down under Section 12 of the Customs Act, 1962 and failed to pay the duty at the time of import. He carried the said goods with an intention to evade payment of the Customs duty leviable on these goods. Therefore duty was rightly demanded under Section 28 of the Act ibid and the demand confirmed after following due process of law. When duty was not paid at the time of import, the interest is chargeable on the duty amount where duty has not been paid on the goods in terms of Section 28 AA (now 28AB) of the Act, ibid. Hence interest is also rightly held to be payable by the impugned order on the duty demanded. 14. Government also finds no merit in the argument of the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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