Just a moment...
Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the imported camera, carried by the passenger for another person and not declared in the green channel, was liable to absolute confiscation and whether redemption under section 125 of the Customs Act, 1962 could be allowed.
Analysis: The passenger's own statement before the adjudicating authority was treated as a voluntary admission that the camera was being carried for someone else in India. On that basis, the goods were held not to form part of bona fide baggage within rule 7 of the Baggage Rules and could not be treated as a bonafide gift or article for the passenger's use under section 79(1) of the Customs Act, 1962. Since the goods were brought without declaration and were intended for delivery to another person, the authority held that the carrier could not claim the benefit of redemption and that the appellate authority had erred in extending such relief. The objection regarding maintainability of the revision was also rejected on the finding that the filing officer had due authorization.
Conclusion: The goods were rightly held liable to absolute confiscation and redemption was not permissible; the revision was allowed and the original order was restored.