2011 (1) TMI 378

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....behalf of the respondents 1 and 2, Mr.Annamalai, learned counsel appears. On behalf of R4, Mr.K.K.Senthilvelan, learned Assistant Solicitor General took notice.   3. The case of the petitioner was that he went to Sharjha and returned to India on 25.04.2003 via Trichy Airport. On his arrival, he was intercepted by the Officers of Directorate of Revenue Intelligence at the arrival lounge of the Airport. On examining his baggages, it was found that the petitioner had 100 Nos. of Nokia cellphones, 190 Nos. of Samsung cellphones and other accessories which was valued at Rs.13,28,000/-. The goods seized from the petitioner was recorded under a Mahazar on 25.04.2003. The petitioner was also arrested for misdeclaring the goods under the pro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ds of Rs.11,83,460/-. He was informed that the mobile phones confiscated by notification dated 12.11.1998 under Section 110 of the Customs Act were disposed of in view of their perishable nature and their depreciation with the passage of time and in accordance with Section 110(1B) of the Customs Act and pursuant to the order passed by the Judicial Magistrate dated 21.05.2003. The petitioner was informed that he was entitled to redeem the total sale proceeds of Rs.11,83,460/- on payment of appropriate customs duty of Rs.3,94,487/-, which is 50% of the accessable value of Rs.7,88,973/- as well as the redemption fine of Rs.2,25,000/- and a penalty of Rs.3,00,000/-. Thereafter, adjusting the amount, he was informed that he is bound to pay a sum....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Rs.2.25 lakhs, penalty of Rs.3,00,000/- and Customs duty of Rs.3,94,487/- leviable on the goods as per section 125 of the Customs Act, in obeyance to the above order of Ministry of Finance. The petitioner filed refund application for Rs.2,63,973/- only. The said refund amount of Rs.2,63,973/- was received by the party on 13.12.2005 without any protest.   7.The petitioner has also stated that there is no question of any duty on the goods which were sold by the 4th respondent and the levy of Customs duty of Rs.3,94,487/- on the petitioner is unwarranted. It is respectfully submitted that the goods were sold as per the provisions of Section 110(1A) taking into consideration, the depreciating nature of its value, if it is prolonged to ....