TaxTMI 
TaxTMI 
2013 (9) TMI 663
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.... the Customs Act, 1962 (in short "the Act"), merely on the ground that the petitioner had not filed a Baggage Declaration Form?" 2. On 9 June 2011, a show cause notice was issued to the petitioner, demanding the duty of Rs.76.45 lakhs under the proviso of Section 28(1) of the said Act in respect of 1425 kgs of "888" brand glass chatons (in short "the said goods") which is alleged to have been illegally imported into the country without payment of customs duty. The show cause notice demanded duty at the rate applicable for baggage i.e. 100% of value of said goods being classified under Chapter 98 of the Customs Tariff Act, 1975 (in short "the Tariff Act") without extending the benefit of any exemption Notification. 3. On 31 January 201....
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.... Before considering the rival submissions, it would be convenient to reproduce the relevant portion of Section 127(B)(1) of the said Act, which reads as under: "Section 127(B)(1): - Application for settlement of cases: Any importer, exporter or any other person (hereinafter referred to as the applicant in this Chapter) may, in respect of a case, relating to him make an application, before adjudication to the Settlement Commission to have the case settled, in such form and in such manner as may be specified by rules, and containing a full and true disclosure of his duty liability which has not been disclosed before the proper officer, the manner in which such liability has been incurred, the additional amount of customs duty ....
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....the time of import by the carrier to oust the jurisdiction of the Settlement Commission ; (b) the Settlement Commission has itself in other cases allowed settlement in respect of the applicants who had not themselves filed Baggage Declaration Form. In support, reliance was placed upon the decision of the Settlement Commission in the matter of Abu Jani Sandeep Khosla, 2012 (276) E.L.T. 421. Thus there is no reason to discriminate against the petitioner; and (c) the Baggage Declaration Form has no column to describe the goods and only the value of goods being carried as baggage is declared. Therefore, if the said goods have been imported as Baggage, the filing of the Baggage Declaration Form would by itself be ....
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....n the matter of Commissioner of Customs, Mumbai v/s. Manish Kalvadia, reported in 2008 (228) E.L.T. 342 to hold that the Settlement Commission would have jurisdiction to settle cases, even in case where no bill of entry has been filed for imported goods, if the same has been cleared under a Baggage Declaration Form. Therefore, the petitioner would be entitled to the benefit of Section 127B(1) of the said Act if the Baggage Declaration Form has been filed at the time of the import of goods. However, in this case, it is an admitted position that no Baggage Declaration Form had been filed before the Settlement Commission by the petitioner to evidence its filing at the time of import. In these circumstances, the impugned order held that the pet....