TaxTMI 
TaxTMI 
2001 (1) TMI 366
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....he evening of 16-4-1993 and nabbed a person delivering three suitcases to a couple in the lobby of the said Hotel. They were Nimish C. Gheewala and Mr. Mahendra Shah and Mrs. Bharati Shah, as disclosed. Couple were staying in Room No. 406. Before panchas, DRI officers escorted them with suitcases into the room. Suitcases were opened and examined by officers, which were stuffed with strips of 10 tablets each, with the marking AZANTAC 150 RANITIDINE written, Mahendra Shah couple admitted that they were to carry it to London as personal baggage and tablets were to be delivered to one Anand Patel of London. There were 6803 tablets worth Rs. 1,36,000/- They were seized as attempted to be exported out of India. Documents found with Mrs. Bharati S....
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....ent Mahendra Shah and his wife Bharati Shah to Bombay with instructions to carry these tablets in their personal baggage on their return journey from Bombay to U.K., on the understanding that Anand Patel would agree to bear the to and fro fare of these two persons. In persuance of this conspiracy Nimish C. Gheewala alias Gautambhai deliverd about 6803 strips of Azantac tablets packed in three suitcases to Mahendra and Bharati Shah in the lobby of Ambassador Hotel. These tablets were to be carried by Mahendra and Bharati Shah as personal baggage items and were to be delivered to Anand Patel, U.K. It is also apparent that this Huge Quantity of 6803 strips of 10 tablets each of Azantac tablets were attempted to be exported as personal baggages....
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....lain and show cause on to why 6803 strips of 10 tablets each of AZANTAC 150 Ranitidine tablets valued at Rs. 1,36,000/- seized in this case on 16-4-1993 as aforementioned and the 4940 strips of tablets valued at Rs. 98,756/- tendered by Nimish C. Gheewala on 17-4-1993 totallaing of 11743 strips valued at Rs. 2,34,756/- should not be confiscated U/S 113(d) of the Customs Act, 1962, and three suitcases used for packing of said goods should not be confiscated under Section 118(2) of Customs Act and why penalty should not be imposed on person/parties mentioned hereinabove under Section 114 of Customs Act, 1962. Appellant and Nimish C. Gheewala replied it on 28-10-1993 through the counsel Sri. Prakash R. Shah, Mahendra Shah couple were asked to ....
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....dra couple as per their request in the letter dated 20-1-1993, meeting their requirement, who was the company's sales representatives to meet various chemical Trials Bid availability, hoping to receive valuable orders, Certificate and Analysis 3-4-1992 of Manisha Analytical laboratories of Ranitidine 150 mg, and letter to M/s. Chokhani Associates, Bombay by Managing Director avalentive of HCA (Export Import and Manufactures representatives) asking to send samples through them, Sales Representatives Mr. & Mrs. Mahendra Shah, and they have received lot of Enquiries of the various products, he can offer and new products he can develop and due to lack of samples they are unable to meet various testings, and statements of Nimish Chhotalal Gheewa....
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....s not clear. Regarding the reasonable limit for personal baggage of passenger, there is no specific provision or Govt. Notification is pointed out. In the absence of these important material, invocation of Section 113(d) and Section 114 of Customs Act is not legal and proper. Both the Lower Authorities have only surmised in that Regard. 6. Statements U/S 108 of Customs Act, Panchanama and diary entries and correspondences support the Department's case on facts. But that is not sufficient. Even according to it, Anand Patel, appellant Nimish C. Gheewala, tried for licence to Export Ranitidine tablets and there was a legal hurdle in U.K. But nothing, is said about the Indian Customs Authority refusing to give licence on any particular ....