9911796707
TMI Blog2001 (3) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... described in the air way bill issued by the carrier as "personal and household goods." Acting on the information that they had received, the Customs officers examined the goods before any declaration has been made for its clearance and seized them. The goods consisted of mostly items in trade quantity for example 333 spectacle frames, 265 ball point pens, 641 watch straps. The passenger, on examin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the conflict between the provisions would go to the passenger. In any event, the goods have not been declared to be baggage, and there is no warrant for holding that they were cleared by the appellant. Of the goods imported valued at Rs. 29.00 lakhs approx, the appellant does not wish to clear spectacle frames valued at Rs. 23.00 lakhs. Of the remaining goods, watch dials, cases, straps and o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, raw material, etc. and other goods (emphasis ours), which are importable without any restriction, may be imported by any person. It goes on to say that where such import requires a licence, the actual user may import them, unless this condition is dispensed with. Paragraph 5.6 says "Samples of such items that are otherwise freely importable under this Policy may also be imported as part of a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere would be no outgo of the foreign exchange. 5. Those considerations would no longer apply. We are therefore of the view that the policy does not restrict import by passengers of goods, which are otherwise freely importable without a licence. In any event, even assuming that this conclusion is incorrect, it would still be correct to say that the appellant had not declared these goods to be bag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Rs 2.76 lakhs under clause (d) of Section 111 of the Act. 7. We however permit their redemption on payment of fine. Having regard to the fact that the appellant did attempt to import these goods without a licence, and their value and quantity, and since the possibility that it cannot be excluded in the facts of this case, we direct the Commissioner to fix the redemption fine, not, as he may n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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