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TMI Blog2018 (3) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1962 - the appellant was entitled for the benefit of provisions of Section 80 of Customs Act, 1962. The respondent directed to return goods confiscated to the appellant at Land Customs Station Sonali at Indo Nepal border to be carried out into India by the appellant. Appeal allowed - decided in favor of appellant. - E/Misc/70039/2018 And C/70839/2016-CU[DB] - A/70389/2018-CU[DB] - Dated:- 22-2-2018 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Dushyant Kumar, Consultant - for Appellant Shri Pawan Kumar Singh, Supdt (AR) - for Respondent ORDER Per: Anil G. Shakkarwar Heard on Miscellaneous Application through which the appellant submitted to add the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 111(d) of Customs Act, 1962 and there was proposal to impose penalty on appellant under Section 112 of Customs Act, 1962. The said show cause notice was adjudicated through Order-in-original No.23/2015 dated 02/03/2015. Before the Original Authority appellant submitted that he did not have any intention to smuggle gold into India and that he was British citizen and he had no criminal record. The Learned Original Authority ordered for confiscation of seized gold and did not give any option to redeem the same and imposed penalty of ₹ 25 lakhs on the appellant under Section 112 of Customs Act, 1962. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals) which was decided through impugned Order-in-A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was absolutely confiscated and as held by this Tribunal through the above stated Final Order dated 07/11/2017 the appellant is entitled for return of all the said gold for taking away from India, as provided under Section 80 of Customs Act, 1962. 6. Heard the Learned A.R. for Revenue who has supported the impugned Order-in-Appeal. 7. Having considered the rival contentions, 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 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 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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