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1991 (11) TMI 83

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..... Channel and when she was intercepted at the exit gate as to whether she was carrying any Gold, she answered in the negative. Apparently the Customs authorities did recover the two Gold Karas and the same were confiscated and a penalty of Rs. 1500/- was imposed. 3. An appeal was filed and it was contended that the impugned orders were contrary to the Tourist Baggage Rules. The submission was that the Karas should be allowed to be re-exported and penalty refunded. It was held by the Appellate Authority that the two Gold articles were examined by him and he had found that the same were not normal Karas but were strips of Gold whose ends had been joined. The purity was found to be of 23 carat and they were made in a very crude manner without .....

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..... ination or on his failure to re-export to pay the duty leviable thereon. 2. Every tourist shall be given on arrival and after examination of his baggage, a list of articles of high value brought by him signed by the proper officer who examines his baggage. If no such article of high value is imported, a nil list, similarly signed shall be given. Unless the list, is produced by the tourist to the proper officer at the time of examination of his baggage on his departure from India for a foreign destination along with the articles, if any, listed therein, his baggage may not be allowed clearance through the Customs for export." 6. It is the tourist who knows as to whether he has brought with him any article of high value. As we read Rule 7 .....

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..... any Gold and her answer was in the negative. It is only after the Gold articles were actually recovered from her that she had sought permission to re-export them from India. 9. We have no manner of doubt that re-export cannot be asked for as of right. If the Customs authorities have come to the conclusion, as they did in the present case, that the intention of bringing an article of high value is to dispose it of in India or is in an attempt to smuggle the same into India then the question of re-export cannot arise when that article is recovered from the passenger. The passenger cannot be given a chance to try his luck and smuggle Gold into the country and if caught he should be given permission to re-export. That is not the intention of .....

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..... Rule 3 or Rule 7 of the Tourist Baggage Rules. The same can be of little assistance to the petitioner. 11. It is contended by the learned counsel that the petitioner is a British citizen and, therefore, Arwender Singh's case applies. It is also stated that half of the jewellery which she had brought had been entered in the passport for re-export. In our opinion the very fact that half of the jewellery which the petitioner had brought by air had been entered in the passport shows the application of mind of the Customs authorities to the effect that the jewellery which was entered in the passport was genuine personal jewellery while the two Gold Karas were nothing more than an attempt to smuggle Gold into India in the garb of personal jewe .....

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