2014 (12) TMI 572

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...., Mumbai. 2. Brief facts of the case are that the applicant arrived at CSI Airport, Mumbai from abroad. He was intercepted at exit gate by the Customs Officers when he tried to clear himself through green channel. On examination of his baggage dutiable goods valued at Rs. 54,236/- and fake watches valued at Rs. 1,94,601/- and 6 cartons of Cigarettes valued at Rs. 3649/- were recovered. The goods imported by the applicant were commercial in nature. Import of trade goods for commercial purpose does not constitute a part of bona fide baggage in terms of Section 79 of Customs Act, 1962 and violates the provisions of Copyright Act, 1957 and IPR Regulation of India Baggage Rules, 1998, Sections 77, 79, 11 of Customs Act, 1962, para 2.20 o....

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....hri A.M. Sachwani, Advocate on behalf of the applicant who reiterated the grounds of Revision Application. 6. Government has carefully gone through the relevant case records and perused the impugned Order-in-Original and Order-in-Appeal. 7. On perusal of records, Government observes that applicant-passenger had opted for green channel customs clearance and he was diverted to red channel by Customs Officers, Examination of his baggage resulted in recovery of 4 Ltrs of Liquor, assorted permus and CTV collectively valued at Rs. 50,588/- and 6 cartons of cigarettes valued at Rs. 3649/- and 46 Nos. of fake watches valued at Rs. 1,94,601/-. The goods imported by the applicant were in trade quantity and commercial in nature. The wa....