2012 (3) TMI 205

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....espondents to release the 10 Nos. of gold bars weighing 1165 grams valued at Rs.4,78,081.00 to the petitioner being the subject matter of the Order O.S.No.254 of 2000-INT dated 03.01.2001 on the file of the first respondent.   2. On 11.12.2000, the officers of Anna International Airport, Chennai, while maintaining surveillance over the passengers and their baggages arrived by Indian Airlines flight IC574 from Colombo, intercepted a passenger by name Shri S.Aiyakannu, holder of Srilankan Passport No.M0444299 dated 7.12.1998 issued at Colombo. While the petitioner/passenger was at the green channel, the officers on suspicion and on reasonable belief that the passenger was trying to clear dutiable goods without declaration and payment ....

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.... question was not declared to the Customs on arrival. Therefore, there was an attempt to smuggle the same into India by way of concealing it inside the zip bag covered with black colour adhesive carbon tapes. The adjudicating authority came to the conclusion that the gold bars so imported are liable for confiscation under section 111(d), (l) and (m) of the Customs Act, 1962. Accordingly, for the aforesaid reasons, he held that the 10 numbers of gold bars weighing 1165 grams valued at Rs.4,78,081/- are liable for absolute confiscation and accordingly ordered absolute confiscation and imposed a penalty of Rs.24,000/- under Section 112(a) of the Customs Act, 1962. This order was passed in O.S.No.254 of 2000 INT dated 3.1.2001.   3. An ....

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....tioner and the provisions of Foreign Trade (Exemption From Application of Rules in certain cases) Order, 1993, which provides for import of gold only by passengers of Indian origin subject to following conditions:- (a) that the passenger importing the gold is coming to India after a period of not less than six months of stay abroad; (b) that quantity of gold shall not exceed 5 kgs per passenger; (c) import duty on gold shall be paid in convertible foreign currency; and   (d) there will be no restriction on sale of such imported gold, held that the petitioner is a foreign national and he attempted to smuggle the goods into India. It held that the goods in question were rightly held to be prohibited goods relying upon the ....

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....on of the goods on payment of fine which was set aside by the High Court on an appeal by the Commissioner, who justified the absolute confiscation. The Division Bench considering the decision of the Supreme Court in Om Prakash Bhatia v. Commissioner of Customs 2003(6) SCC 161 came to the conclusion that the prohibition in terms of Section 2(33) of the Customs Act, 1962 was attracted in a case of this nature. Therefore, absolute confiscation was justified. This order of the Division Bench was taken up on appeal to the Supreme Court in Special Leave to Appeal (Civil) No.22072 of 2009 and the Special leave Appeal was dismissed holding as follows:-   Applying the ratio of the judgment in the case of Om Prakash Bhatia vs. Commissioner of....