TaxTMI 
TaxTMI 
2000 (10) TMI 662
X X X X Extracts X X X X
X X X X Extracts X X X X
....s imposed on Shri Kader Mydeen. 2. The facts in brief are that Shri Kader Mydeen, holder of Singapore passport arrived at Calcutta Airport by Indian Airlines Flight No. I.C. 756 on 23-7-1997. He proceeded through "Green Channel" along with his baggage without declaring its contents either orally or in writing. As soon as he went out of Customs Arrival Hall after handing over the Disembarkation Card to the Customs Officers at the gate, he was followed by the officers of Air Intelligence Unit and eventually intercepted outside the Customs Exit Gate near Thomas Cook Money Exchange Counter in the reasonable belief that he might be carrying contraband goods. Thereafter, a search of his baggage revealed 85 pcs. of gold biscuits weighing 10 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... was intercepted by the Customs Officers near Thomas Cook Money Exchange Counter. As regards the Indian currency of Rs. 28,500/- seized from his possession, he clarified that it belongs to him only which he carried for his mother's medical expenses. He further stated that during his earlier visits to Madras in 1992, he carried 5 kgs. of gold and paid Customs duty in dollars. Shri Mydeen was issued a show cause notice for confiscation of the said goods under the Customs Act, 1962. The adjudication proceedings resulted in absolute confiscation of the said goods and imposition of a penatly of Rs. 2,00,000/- on him. 3. Shri S.K. Roy, ld. Advocate appearing for the appellant submits that the appellant was intercepted by the Officers when h....
X X X X Extracts X X X X
X X X X Extracts X X X X
....emption fine in view of liberalised policy of the Government of India. He submits that the Commissioner of Customs ought to have taken into account the above case law and should not have ordered absolute confiscation of the goods in question. 4. Shri R.K. Roy, ld. JDR for the Revenue reiterates the reasoning contained in the order impugned and submits that the order of absolute confiscation of the impugned goods and imposition of the said penalty is legal and proper. 5. We have heard both sides. On a careful perusal of the evidence on record we are convinced that the appellant has clearly misused the "Green Channel" facility with a view to evade payment of the Customs duty on the said gold biscuits which are otherwise permissibl....