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TMI Blog2020 (3) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... isit to India as a tourist or otherwise is a crucial condition for re-export of such goods. The applicant has contended that he was not given an opportunity to declare the gold items in writing at the time of his arrival at Kolkata Airport. No baggage declaration had been filed by him under Section 77 of Customs Act, 1962 since the goods were intercepted by the customs after immigration before the applicant went to green channel - the applicant s contention regarding non-declaration under Section 77 of Customs Act, 1962 is accepted. The applicant returned after a short visit to India. The Government holds that the re-export of the confiscated gold biscuits can be allowed in the present case. Hence, re-export of the impugned gold items ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1962 and penalty under Section 112 of the Customs Act, 1962 amounting to ₹ 50,000/- was imposed on him. The applicant asked for waiver of show cause notice. Annexure-F to the order contained purchase receipt which establishes the ownership of the impugned goods by the applicant. Being aggrieved the applicant appealed against the order-in-original before the Commissioner (Appeals) and prayed for re-export of the impugned goods to Dacca as he is a Non Resident Indian, that his request for re-export was neither recorded nor considered by the lower adjudicating authority. He also submitted that he was not given an opportunity to declare the impugned goods. He also asked for setting aside the penalty imposed on him. 3. The revision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt had requested the Commissioner (Appeals) to allow the re-export of impugned goods. Section 80 of the Customs Act, 1962 provides that the detained imported goods can be re-exported at the request of the passenger where he/she is returning from India to a foreign country. Thus, apart from declaration of the imported goods at the time of arrival of passenger, return of the passenger to the foreign country after a short visit to India as a tourist or otherwise is a crucial condition for re-export of such goods. The applicant has contended that he was not given an opportunity to declare the gold items in writing at the time of his arrival at Kolkata Airport. No baggage declaration had been filed by him under Section 77 of Customs Act, 1962 si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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