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TMI Blog2016 (9) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... 1962 or the absolute confiscation imposed on him is justified? - Held that: - The crime is of higher gravity - absolute confiscation justified. Similar issue decided in the number of cases, one such being the case of Mohd. Akhtar [2011 (9) TMI 968 - PATNA HIGH COURT]. Appeal dismissed - decided against appellant. - Appeal No. C/445/09 - A/90022/16/SMB - Dated:- 2-9-2016 - Shri Raju, Member (Technical) Shri Anil Balani, Advocate for Appellant Shri V.R. Reddy, AC (AR) for Respondent ORDER Per Raju The appellant, Mrs. Kiran L Ghaghda, was found carrying cut and polished diamonds and pendants valued at ₹ 40,94,244/-. The said goods were confiscated absolutely under section 111(i), (j) and (m) of the Customs Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner s power as vested in the adjudicating authority. He has observed that in terms of para 2.20 of the Foreign Trade Policy, the goods of commercial nature are not allowed to be imported as part of passenger baggage. He further held that the importer does not hold any Import Export Code. He held that non-fulfillment of the restrictions imposed would bring the goods within the scope of prohibited goods . He specifically relied on the decision of the Tribunal in the case of Molok Boloky 2005 (192) ELT 294 (Tri-Del), wherein absolute confiscation was available. 4.1 I find that in the case of Vijaybhav 2014 (313) ELT 506 (Tri-Mum), a Division Bench of the Tribunal has ordered absolute confiscation of diamonds imported against forged lice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich indicates that he did not consider it a fit case for exercise of his discretion to give an option to pay the redemption fine under Section 125 of the Act. The Tribunal also felt that since this was a case in which fraud was involved, the order of the Additional Collector directing absolute confiscation of the goods did not call for any interference. We do not find any reason to take a different view. 9.22 In the Samynathan Murugesan case, the Hon ble Madras High Court dealt with a case of smuggling of gold concealed in T.V. set and the petitioner did not belong to the class of persons who could bring gold at concessional rate of duty. The gold was absolutely confiscated by the adjudicating authority. On appeal the Tribunal set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods, the Additional Collector has found that the goods had been imported in violation of the provisions of Import (Control) Order, 1955 read with Section 3(i) of the Import and Export (Control) Act, 1947. In the circumstances he considered it appropriate to direct absolute confiscation of the goods which indicates that he did not consider it a fit case for exercise of his discretion to give an option to pay the redemption fine under Section 125 of the Act. The Tribunal also felt that since this was a case in which fraud was involved, the order of the Additional Collector directing absolute confiscation of the goods did not call for any interference. We do not find any reason to take a different view. In the present case too, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, the crime is of higher gravity as the goods have been attempted to be smuggled into India. In the case of Vijaybhav (supra), at least foreign currencies would have gone through official channel but in the instant case, the foreign currencies could not have been gone through the official channel. 4.3 The Hon'ble High Court of Patna in the case of Mohd. Akhtar 2015 (323) ELT 136 (Pat) has upheld the absolute confiscation of gold sought to be smuggled into India. The said decision of Hon'ble High Court has been affirmed by the Hon'ble Supreme Court as reported in 2015 (323) ELT A27 (SC). 5. Relying on the aforesaid decisions of Hon'ble High Court and Hon'ble Supreme Court, I find no merit in the appeal. According ..... X X X X Extracts X X X X X X X X Extracts X X X X
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