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TMI Blog2008 (5) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... ployees S/Shri Salim Lalani and Anil Sanas were working in Unaccompanied Baggage Centre in the Indira Gandhi Docks of MbPT, Mumbai. Two passengers by name, Shri MTP Basheer and Shri Cheenapalli Bapu, approached them with a request to assist them in clearance of their unaccompanied baggage through customs on 28-10-1999. 2. They, therefore, filed the Baggage Declaration Form (BDF), obtained signatu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bapu (who subsequently expired) in his statement recorded by the Customs Officer in Trichur (Kerala) on 14-3-2000 and 14-6-2000 denied having purchased any goods and sent unaccompanied baggage, having appointed CHA, having attended examination of goods etc. (para 44.6 of the show cause notice). 5. The Commissioner ignored the deposition of Shri Salim Lalani employee of CHA that both the BDF Nos 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-11-1999 (65 Packages) himself. 8. The Commissioner ignored the contents of the statement of Shri Salim S. Lalani, an employee of CHA recorded on 31-3-2000 under Section 108 of the Customs Act, 1962. Shri Salim Lalani had clearly deposed that the BDF No. 1915 was signed by the passenger Shri Cheenapally Bapu, he was present at the time of examination, he paid the duty and arranged for the transp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined present during examination, paid duty and arranged for transport himself was ignored. 11. Once the goods are cleared through Customs on payment of duty, adjudged by the Deputy Commissioner and the goods are not available, it cannot be presumed that they were not bona fide baggage and are liable to confiscation under Section 111(d) of the Customs Act, 1962. It cannot be held arbitrarily that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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