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TMI Blog2020 (9) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... r section 111(1) of Customs Act, 1962 is not misplaced - The appellant is a citizen of Malaysia and intends to return to her country of domicile. She was unable to carry into, and wear the gold jewellery in, India and it is her request that she should be allowed to carry it back with her on the return trip to Malaysia. In view of these circumstances and this plea, while holding that the goods are liable for confiscation under section 111(1) of Customs Act, 1962, we desist from endorsing the conformation. Accordingly, the confiscation effected under section 111(1) of the Customs Act, 1962 is set aside. As the goods were liable for confiscation, the liability to penalty under section 112(a) of the Customs Act, 1962 is not unwarranted - the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, this view is misplaced as baggage undoubtedly vests with the original and appellate authorities designated under the Customs Act, 1962 to be followed by recourse to revisionary authority of the Government of India. 'Baggage' has been accorded a special treatment in Customs Act, 1962 as the goods, at the time of import, are owned by the passenger at the time of import and are generally, of a personal nature not warranting intrusion of the taxing powers of the State reserved for commercial import and export. In addition, certain privileges of concession and applicability of a single rate irrespective of description, without subjecting the goods to ascertainment of rate of duty appropriate for each such article in First Sched ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of show-cause notice by the appellant herein, offence was adjudicated upon with the consequence that was carried before Commissioner of Customs (Appeals), Chennai who issued the impugned order that Is now under challenge before us. Before we proceed to the submission, we are constrained to note that the absolute confiscation of the gold jewellery has not been preceded by a notice and the circumstances in which the appellant had waived the right to be issued with a show-cause notice is not available on record. 5. Learned Counsel for the appellant contends that the allegations upon which the impugned order has sustained that of the original authority is founded on erroneous facts and circumstances. She alleges that the charge of concealm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Union of india [2014 (308) ELT 394 (Ker)] and the decision of Hon'ble High Court of Telengana in Ahmed Abdul Farees v. Union of India [2019 SCC on line TS 1346]. 6. Learned Authorised Representative contends that the impugned order leaves no room for doubt that the appellant had not declared the gold jewellery and had attempted to depart from the customs area of the airport without making any effort to ascertain, and comply, with the statutory obligation to declare the goods and discharge duty liability. She also further pointed out that absolute confiscation was justified as the appellant was unable to furnish any evidence of legal ownership of the goods. 7. We find that the issue in dispute pertains to the eligibility of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Regulation Act, 1992, it is only such goods, to which an order under section 32 of the same Act has been issued by the Central Government, that can be deemed to be prohibited goods under section 11 of Customs Act, 1962. No such order is on record. Therefore, we are unable to concur with the first appellate authority that the jewellery imported by the appellant is prohibited. Consequently, the confiscation under section 111(d) of Customs Act 1962 fails. 9. On perusal of the Rules pertaining to importation of jewellery, as baggage by an arriving passenger, it is seen that the quantity in the present dispute is far in excess of that allowed free of duty on import into India, Therefore, the passenger has failed to comply with declaratio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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