9911796707
TMI Blog2017 (12) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... r Nepal to India through Sonauli, Land Customs Station on Indo-Nepal Border. The Customs officers stoped him and checked his belongings and subsequent to stopping him and searching his belongings called the Panchas and prepared a Panchnama. The said Panchas were called by officers on 22.02.2014 at 4:30 pm in their office and informed Panchas that one person was detained by them on the charges of smuggling gold into India. Subsequently, said gold was tested. There were four pieces of gold each weighing 1 kg with purity of 99.9%. The pieces of gold were having serial numbers, name of the manufacturer, country origin etc. Said gold was detained and subsequently seized and appellant was issued with a show cause notice dated 28.04.2014 wherein i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, his plea that he was falsely implicated and detained was not appreciated by the Original Authority and Original Authority held that the said gold was third country origin and was prohibited as provided under Notification 6/1996-Cus. Therefore, Original Authority ordered for absolute confiscation of said gold without giving any option to redeem the same. Further he imposed penalty of Rs. 35 lakhs on the appellant under Section 112 of Customs Act, 1962. Aggrieved by the said order appellant is before this Tribunal. 3. The grounds of appeal are as follows:- 3.1. Sub Section (4) of Section 102 of Customs Act, 1962 provided that before making a search the officers of Customs are required to call upon two or more persons to attended and wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-export as per Section 80 of Customs Act, 1962. 4. Heard the learned counsel for the appellant who has submitted the above stated grounds of appeal. 5. Heard the learned AR. The learned AR has stated that goods violated provision of Notification No. 9/1996-Cus. Therefore, they were liable for confiscation. 6. Having considered the rival contentions and on perusal of record we find that any passenger entering into India is empowered to make a declaration of his baggage before entering into India as provided under Section 77 of Customs Act, 1962. Further if it is found that the goods accompanying him which are also called as baggage, import of which is prohibited and in respect of which true declaration has been made under Section 77 the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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