Revision application granted for re-export of gold items with redemption fine. Upheld penalty must be paid within 30 days.

The revision application was allowed, permitting the re-export of the confiscated gold items upon payment of a redemption fine of Rs. 2,00,000. The penalty of Rs. 50,000 imposed on the applicant was upheld, with a direction to pay both amounts within 30 days of receiving the order.

---

---

Issues:
1. Confiscation of gold biscuits and imposition of penalty by Customs authorities.
2. Request for re-export of confiscated goods by the applicant.
3. Non-declaration of imported goods by the applicant.
4. Legal provisions under the Customs Act, 1962 regarding re-export of detained goods.
5. Consideration of past cases for condonation of non-declaration by foreigners and NRIs.

Confiscation of Gold Biscuits and Imposition of Penalty:
The case involved the confiscation of two gold biscuits from the applicant upon arrival at NSCBI Airport, Kolkata, with a penalty of Rs. 50,000 imposed under Sections 111(d) and 112 of the Customs Act, 1962. The applicant appealed against the order-in-original, seeking re-export of the goods and waiver of the penalty. The Commissioner (Appeals) upheld the confiscation and penalty, leading to the filing of a revision application.

Request for Re-Export of Confiscated Goods:
The applicant, a Non-Resident Indian living in Singapore, requested re-export of the confiscated gold biscuits to Dacca, citing his status and the lack of opportunity to declare the goods upon arrival. The applicant's request for re-export was not considered by the lower adjudicating authority, prompting the revision application seeking waiver of the penalty and permission for re-export.

Non-Declaration of Imported Goods:
The applicant contended that he was not given an opportunity to declare the gold items upon arrival at Kolkata Airport, as they were intercepted after immigration but before crossing the green channel. The absence of a baggage declaration under Section 77 of the Customs Act, 1962 was highlighted, with the applicant returning after a short visit to India, further emphasizing the lack of declaration.

Legal Provisions for Re-Export of Detained Goods:
The judgment analyzed Section 80 of the Customs Act, 1962, which allows detained imported goods to be re-exported at the passenger's request when returning from India to a foreign country. The applicant's case was evaluated in light of this provision, emphasizing the importance of declaration upon arrival and the passenger's return to their home country after a brief visit to India.

Consideration of Past Cases for Condonation:
The Government considered past instances of condoning non-declarations by foreigners and NRIs, citing a previous order in a similar matter. Relying on this precedent, the authority allowed the re-export of the confiscated gold biscuits upon payment of a redemption fine of Rs. 2,00,000, while upholding the penalty of Rs. 50,000 imposed on the applicant. The applicant was directed to pay the fine and penalty within 30 days of receiving the order.

In conclusion, the revision application was allowed, modifying the Order-in-Appeal to permit the re-export of the confiscated gold items upon payment of the redemption fine, while upholding the penalty imposed on the applicant.

---