Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / TMI Blogs / RSS

2011 (6) TMI 488

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed to as the Act for short). 2. We have heard learned counsel appearing for the appellant and learned Standing Counsel appearing for the respondents. 3. The appellant who landed from the Middle East (Riyadh) in a flight on 2-2-1996 without declaring any goods that attracts customs duty passed through the green channel at the Karipur Airport, Kozhikkode. The Customs officers intercepted the appellant at the gate and examined the goods that the appellant had brought along with him from abroad. It was seen that the appellant tried to smuggle out over 8 KGs of gold (69 gold biscuits of 10 tolas each) by concealing it in emergency light, mixie, grinder, car horns etc. The Customs authorities seized the smuggled goods i.e. gold an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r Section 125 of the Act. On the other hand the learned Single Judge looked into the conduct of the appellant in trying to smuggle the goods without declaring it before the Customs and thereafter conceding that the goods do not belong to him and that he is only a carrier. Since the appellant tried to smuggle out the goods in complete violation of the law and since he is not the owner of the goods particularly being a carrier, the learned Single Judge declined to grant relief in exercise of the discretionary jurisdiction of the High Court under Article 226 of the Constitution of India. 5. Before us learned counsel for the appellant contended that Section 125 does not provide for confiscation of goods other than prohibited goods, and ....