9911796707
TMI Blog1998 (11) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... holding the redemption fine reducing the personal penalty to Rs. 40,000/-. The original petition is against this order. 2.Learned Standing Counsel appearing on behalf of the Department raised a preliminary contention on the maintainability of the writ petition under Article 226 of the Constitution of India. In support of his objection he has referred to the judgment in Indo-China Steam Navigation Co. v. Jasjit Singh - [1983 (13) E.L.T. 1392 (S.C.) = AIR 1964 SC 1140] wherein the Supreme Court held that the question as to the propriety of the fine imposed has been examined by the appellate and the revisional authorities. In such a case, they cannot be heard to complain against the impugned order of fine in an appeal under Article 136, when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a clear prohibition against the import of the Water Scooter which is a water transport crafts without a licence. The contention on behalf of the petitioner is that Baggage Rules, 1994 framed under Section 79 of the Customs Act exempt from duty of personal and household effects. The said exemption will not apply in the case of certain articles like "vessels". The argument is that since there is no exemption from duty they can import it and clear it on payment duty. I am unable to draw such a conclusion Rule 16 of the Baggage Rules is as follows : "Exemption from duty on personal and household effects :- The personal and household effects of a person on bona fide transfer of residence to India, shall be exempted from duty : Provided tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Ministry of Commerce dated 31-12-1993 called Foreign Trade (Exemption from Application of Rules in certain cases) Order 1993, which exempts from the application of import control orders states that those rules were not applied to the import of any goods by the person as passenger baggage to the extent admissible under the Baggage Rules. This Rule has its exception under every head. Similarly Baggage Rules, 1994 has certain exceptions under proviso to Rule 16. No exemption shall be available to article like Fire Arms, Air crafts etc. The Baggage Rules framed under Section 79(2) of the Customs Act deals only with conditions subject to which any baggage may be passed free of duty [see Section 79(2)(c)]. Baggage Rules do not and cannot per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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