TaxTMI 
TaxTMI 
1993 (9) TMI 220
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....) of the Act. 2. The appeal was initially filed before the North Regional Bench of the Tribunal, taking benefit of CEGAT Public Notice No. 1 of 1987 dated 23-1-1987 and was registered as Appeal No. C/151/90-NRB. The same is however, vide Order No. Misc-111/1991/WRB dated 19-3-1991, ordered to be transferred to this Bench. The ld. Advocate for the appellant has made a grievance that the appellant, a housewife, having permanent residence at Delhi, though satisfied on the requirement of the said public notice, and did make specific request for entertaining the appeal by the North Regional Bench, has been denied, for no ostensible reasons, the benefit thereunder, frustrating the very object of such provision and putting her into avoidable ha....
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.... has then pleaded that the appellant was under a bona fide belief that the ornaments of daily wear by an Indian lady, could be brought without any objection, but now that the objection is being raised, she would like to re-export the same. 5. Mr. Ravinder Jain, the ld. JDR, has however supported the order and has pleaded that the appellant had not only not declared the ornaments but had so concealed them on her body that they could be detected only when she was made to pass through the metal detector. In his submission, the appellant herself has admitted that the ornaments are in crude form, and as such they could not be the ornaments in daily use by an Indian lady. Submitting that there was a systematic attempt to smuggle gold in India,....
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....) of the Act. If however, the non-declaration was alleged, the same, in view of the decision referred to above, would not have been sustained. 8. It is alleged that the ornaments were in crude form. No independent evidence in relation thereto is however adduced and reliance is placed on the admission of the appellant herself in her statement recorded under Section 107 of the Customs Act. In the said statement, however, the appellant has stated that she was wearing them since last two years. If that be the case, the ornaments would not be in "crude form" as is technically understood for the purpose prohibition against import, of gold under the Customs and allied Acts. As no other evidence is produced to prove crude nature of the ornaments....
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....ded to bring the ornaments into India, cannot be extended the benefit of re-export. 11. Considering the submissions made, it is clear that what the appellant has brought are the ornaments, which she bona fide believed to be permissible as those usually put on by the Indian ladies. She would have got the benefit of clearance if the ornaments were within the permissible limits. The ornaments are also not unusually heavy as to suspect some mala fide. There is also no record of her having ever attempted to smuggle such items. No gold bullion is involved, and the circumstances indicate that the appellant had brought them under the erroneous belief. She has pleaded to have a chance of going abroad again and the period of about three years has ....