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TMI Blog2017 (5) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... e considered as a bona fide baggage. It is clearly in commercial quantities. However the fact remains that at the first available opportunity i.e. the passenger has declared the contents of the baggage to the intelligence officers. Even though he has not made a correct declaration of the value of the imported goods by leaving the relevant column of the disembarkation card blank, the statement made to the intelligence officers may be considered as the declaration made by him in terms of Section 77 of the CA, 1962. The conditions of Section 77 and 80 have been satisfied. Hence, the appellant may be permitted to re-export the goods - the penalty imposed u/s 112(a) is to be set aside. Appeal allowed - decided partly in favor of appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1962. An option was extended to the passenger to redeem the goods on payment of a fine of ₹ 3 lakhs under the provisions of Section 125 of the Customs Act, in addition to payment of Customs duty at the applicable rate. A penalty of ₹ 2 lakhs was also imposed on Shri Mammed Koya Abdul Riyaz under the provisions of Section 112(a) of the Customs Act, 1962. Aggrieved by the said order, the present appeal has been filed. 2. With the above background, we heard Shri Mohammed Nazir, Advocate on behalf of the appellant and Shri Mohammed Yousaf, AR appearing for the Revenue. The argument of the learned counsel on behalf of the appellant is summarised below:- i. As per the panchanama drawn by the Customs officers on 28/01/2006, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tents of the baggage has been made by passenger at the first available opportunity. iii. In the reply filed by the passenger to show-cause notice before the Commissioner of Customs during the adjudication proceedings, he has prayed for grant of unconditional permission to re-explort the imported goods. However the said permission has been denied and the adjudicating authority has ordered confiscation of the imported goods. iv. It was submitted that since the goods have become very old, the appellant is no longer interested in redeeming the same on payment of redemption fine of ₹ 3 lakhs and the customs duty. He finally prayed that the penalty of ₹ 2 lakhs imposed on the passenger under Section 112(a) may be set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... senger was arrested by the Customs authorities and at the time of consideration of the bail application, the learned Additional Chief Judicial Magistrate, in his order dt. 17/02/2006, has accepted the plea of the passenger that he was not given an opportunity to make a declaration of the dutiable articles brought by him from abroad. He has also observed that it is not the case of the customs that the accused had made a false declaration before the customs authorities. Accordingly, he has released the passenger on bail. 6. When we look at the quantum of memory cards imported by the passenger in his baggage, it is evident that the quantity is beyond what can be considered as a bona fide baggage. It is clearly in commercial quantities. Howe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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