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2001 (3) TMI 327

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....d them. The goods consisted of mostly items in trade quantity for example 333 spectacle frames, 265 ball point pens, 641 watch straps. The passenger, on examination by the officers, admitted the purchase and import of the goods, saying that his intention was to sale them in order to make a profit. In the order impugned in this appeal, the Commissioner has found that the goods could not be baggage, by virtue of the provisions of paragraph 5.6 of the Export Import Policy 1997-2002; that most of the goods were prohibited for import without a licence. He has therefore ordered their confiscation under clause (d) of the Act, and imposed a penalty on the appellant. 2. The contention of the Counsel for the appellant is that the Import Policy ....

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....thout any restriction, may be imported by any person. It goes on to say that where such import requires a licence, the actual user may import them, unless this condition is dispensed with. Paragraph 5.6 says "Samples of such items that are otherwise freely importable under this Policy may also be imported as part of a passenger baggage without a licence." Now, a passenger would belong to the category of "any person" figuring in paragraph 5.2. Paragraph 5.2 thus itself permits a passenger to import goods which are freely importable. Why paragraph 5.6 should restrict import by passengers of such goods is unclear. It also makes no sense. If the appellant before us could, as a commercial venture, import, say that, 10 million watch cases without....