2003 (4) TMI 350

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.... [Order per : V.K. Agrawal, Member (T)]. - In these 20 appeals, arising out of common Order-in-Appeal and filed by the Revenue, the issue involved is whether the duty of Customs is leviable on the goods received as gift by post from abroad and redeemed on payment of a fine. 2. When the matters were called only one Respondent, Shri Ram Lal Bairwa, was present. Another respondent, Shri ....

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.... Asstt. Commissioner, however, gave the option to each respondent to redeem the goods on payment of redemption fine of Rs. 500/- and penalty of Rs. 1000/-; that as no Customs duty was demanded by the Asstt. Commissioner all the adjudication orders were reviewed and applications were filed before the Commissioner (Appeals); that the Commissioner (Appeals) also under the impugned Order has held that....

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....from duty is not admissible; that once the condition of the Notification No. 171/93 is not complied with the duty of Customs is payable. 4. We have considered the submissions of both the sides. Notification No. 171/93-Cus., dated 16-9-93 exempts bona fide gifts from payment of duty, subject to the condition that the gifts are exempted from any prohibition in respect of import thereof under....

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....s duty is not payable. The Commissioner (Appeals) has given his finding as under :- "8. Thus, it is evident that from a reading of Notification No. 171/93-Cus., no duty is leviable on bona fide gifts, which are free from any prohibition, imported by post and value of which does not exceed Rs. 5000/-. However, a restriction has been imposed under Foreign Trade (Exemption from application of....