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TMI Blog2019 (10) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... osters of Maldives Airlines was being handed over to Rasheed who was flying to Maldives and this quantity is not a prohibited quantity and moreover the value of the same was only 19,300 - Further the learned AR did not convince me that the said baggage is not a bona fide baggage and is in violation of the Baggage Rules. He has not been able to point out which Rule has been violated in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) has rejected the appeal of the appellant. 2. The brief facts of the case are that, that based on specific intelligence that the M/s. Island Aviation Services Ltd. have been indulging in illegal act of export of articles such as medicines, textiles and other goods on commercial purpose to Maldives and import of US Dollars by crew members on board, stationery and other ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aircraft. The consignment was opened to examine the contents and the entire quantity of posters were seized. 3. Heard both the parties and perused the records. 4. The appellant appear in person and submitted that there is no justification for imposing the penalty on the appellant under Section 117 of the Act because the appellant is not at all involved in the ille ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lines are neither prohibited nor restricted and it was not big enough to consider as a trade quantity. He further submitted that both the authorities have wrongly come to the conclusion that the said baggage is not a bona fide baggage. 5. On the other hand the learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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