2005 (6) TMI 327

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....i Anand Balasubramani, who is the appellant in this case. Even though, the parcel was supposed to be cleared by 15-10-2001, Shri Balasubramani did not turn up. The Customs preventive Officers located Shri Balasubramani in the premises bearing No. 42, 1st Floor, North Road, Cook Town, Bangalore - 42. The Officers found him in the above premises. The premises were searched and incriminating documents such as copy of delivery order dated 15-10-2001, copy of TR Challan indicating duty of Rs. 3,600/- and Airway bill dated 11-10-2001 were recovered on 5-11-2001. A statement was recorded under Section 108 of the Customs Act, 1962, from Shri Anand Balasubramani. The Customs officers visited the Baggage section and in the presence of witnesses condu....

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....001 indicated the name of Shri Anand Balasubramani though subsequently struck off and substituted by the name of Shri Satish whose name again appeared at UB S. No. 4339. The TR-6 challan recovered from Shri Balasubramani however indicates the UB S. No. as 4332, thereby confirming that the UB form bearing No. 4332 must have been filed by him. Revenue proceeded against Shri Balasubramani. The adjudicating authority has given a finding that the goods, which are imported are restricted in terms of the Public Notice 2/99, dated 31-3-1999, and also as per the EXIM Policy. Without licence, they cannot be imported. Therefore he ordered absolute confiscation of the goods under Section 111(l) read with Section 111(m) of the Customs Act, 1962. He impo....

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....ld the order in original. 8. We have gone through the records of the case carefully. There is very clear evidence that Shri Anand Balasubramani travelled abroad and brought the restricted items valued at Rs. 19,58,705/- in the guise of unaccompanied Baggage. First of all, such large quantity of VCDs/DVDs do not merit as bona fide Baggages. This is very clear from the appellant's statements. The fact that he had paid duty and therefore the assessment cannot be reopened is not correct for the simple reason that the Baggage declaration under Section 77 cannot be equated with a Bill of Entry filed under Section 46 of the Customs Act. There is also evidence that the appellant had made trips to foreign countries earlier and cleared goods ....