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TMI Blog2021 (8) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... The present appeal is directed against the impugned order dt. 26/05/2020 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal upholding the Order-in-Original. 2. Briefly the facts of the present case are that the officers of Air Intelligence Unit, Cochin International Airport, Nedumbassery seized two gold biscuits total weighing 120 grams valued at Rs. 3,5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly appreciating the facts and the law. He further submitted that the appellant was ignorant of the law that gold ornaments brought from abroad must be reported to the Customs authorities and he was also ignorant that he is required to pass through the red channel and without knowing these facts, the appellant passed through green channel. He further submitted that the quantity of gold brought was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.12/2012 Cus dt. 17/03/2012. She further submitted that the appellant has been frequently travelling abroad in connection with his work and he is presumed to know the Customs rules and procedures. She further submitted that gold recovered was not declared to the Customs which amounts to violation of Section 77 of the Customs Act, 1962 read with Baggage Rules, 1998 and relevant policy provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proof of his purchase which is not sufficient. Before this Tribunal, appellant has produced the original copy of the invoice issued by Malabar Gold and Diamonds and the said bill shows that the appellant is the owner of the gold which was purchased by him only 2-3 days before the start of the journey from Bahrain. But since he was not eligible to bring gold in terms of Notification No.12/2012 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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