1992 (6) TMI 103

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....Channel. The case of the Department that pursuant to an intelligence his baggage was searched and Items 1 to 40 in the inventory were found in his baggage. Thereafter, the Adjudicating Officer held that the entire consignment has been brought by the appellant as a carrier and that there are some unspecified and organised gang behind this sort of carrier smuggling in the Bangkok-Calcutta route. He, therefore, confiscated the goods under Section 111(d) and Section 111(1) of the Customs Act, 1962. The learned Advocate, Shri V. Prahladka appearing for the appellant, stated that the entire goods were brought as baggage and the appellant had opted for the Red Channel. Therefore, he made a declaration as required under Section 77 of the Customs Ac....

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....orted. He contended that the goods in question are several of different varieties like calculator, compact powder Pang Pang, Card lighter, Pen lighter, ordinary Dot Pen, Cross Ball Pen Refill, Piano Calculator, Parkar Roller Refill etc. In that view of the matter, he contended that the appeal may be dismissed. 3. Shri Prahladka submitted on the other hand that any quantity of goods can be imported on payment of duty and it cannot be confiscated. 4. I have considered the submissions of both sides. From the inventory of the goods it is seen that the appellant chose the Red Channel. Therefore, he wanted to declare the goods under Section 77 of the Customs Act, 1962. It was at that time, the baggage was checked and Item Nos. 1 to 40 were ....