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TMI Blog2019 (6) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... s not carrying the gold as the carrier. At best it is the case of non declaration, amounting to smuggling. In view of the liberalised import policy for gold, the order of confiscation is modified and the goods allowed to be redeemable on payment of redemption fine. The redemption fine is fixed at 2.5 lakhs - Further personal penalty of 1,00,000/- under section 112 (a) (b) of the customs act is reduced to 50,000/- - The penalty under section 114AA is not modified. Appeal allowed in part. X X X X Extracts X X X X X X X X Extracts X X X X ..... seized as it appeared liable for confiscation. During further proceedings the respondent, had prayed for release of the goods, and claimed that the same were exempt under notification No. 247/76 - Cus. One of the question before the Supreme Court was whether the 'baggage rules' were correctly applied by the Commissioner of customs while deciding the duty payable by the respondent firm. 5. The Hon'ble Supreme Court observed that from the wordings of the said notification the benefit of exemption is available for those goods that are imported. Section 2(25) of the Act defines imported goods as - any goods brought into India from a place outside India but does not include goods which have been cleared for home consumption. On further read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rport on 18 August 2017. He was passing through green channel without filing any customs declaration. On suspicion trolly bag and handbag had screened and in the inner supportive casing of the trolley bag, there appeared to be something suspicious. Subsequently the trolley bag and the handbag were opened in presence of the pancha witness, and on thorough examination of the trolley bag resulted in detection of a rhodium coated white coloured wire concealed in the inner supportive casing of the trolley bag. On enquiry the passenger confessed that it was rhodium coated gold wire. Approved valuer certified that the wire was of gold having purity 24K and weighing 311.21 gm, having a market value of ₹ 9,20,870. In the statement recorded the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, the Commissioner appeals had modified the order granting release on payment of fine. This Tribunal taking notice of the fact that the importer respondents were coming back after working abroad and the quantity of gold about 234 gm was not commercial quantity and taking notice of the liberalized import policy, wherein certain category of Indians returning from abroad are entitled to import up to 1 KG each, subject to proper declaration and payment of duty, it was held that in such case at best a case of non-declaration is made out. Accordingly the appeal of revenue was dismissed, there being no reason to interfere with the order of the Commissioner (Appeals), who had a modified order of confiscation by holding the goods to be redeemab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erson carrying did not belong to category of persons who could bring gold at concessional rate of duty under notification No. 31/2003 - Cus, the absolute confiscation was upheld. 11. Having considered the rival contentions I find that the gold being carried in the present facts and circumstances is not of commercial quantity. Secondly the appellant in the course of investigation upon detection of coated wire, admitted that he was carrying gold. The quantity in the present case is about 311.21 gm. Further that he was not carrying the gold as the carrier. At best it is the case of non declaration, amounting to smuggling. In view of the liberalised import policy for gold, I modify the order of confiscation and alowl the goods to be redeemable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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