TaxTMI 
TaxTMI 
2014 (12) TMI 727
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.... Airport, Mumbai as detailed below :- S. No. RA No./Name of Applicant O-I-A No./Date O-I-O No./Date Description/ Value of goods RF/PP as per O-I-O (Rs.) RF/PP as per O-I-A (Rs.) (1) (2) (3) (4) (5) (6) (7) 1. 371/66/B/13 Sushil Sham Chanchlani 75/Mum-III/13, dated 14-2-13 Air Cus/49/M-III/960/11, dated 25-10-11 Electronic goods & Whisky Rs. 66,000 14000 10000 2. 371/67/B/13 Amit Maheshlal Udhwani 71/Mum-III/13, dated 14-2-13 Air Cus/49/M- III/963/11, dated 25-10-11 -do- 14000 10000 3. 371/68/B/13 Amit Shamlal Chanchlani 72/Mum- III/13, dated 14-2-13 Air Cus/49/M-III/964/11, dated 25-10-11 -do- 14000 10000 4. 371/69/B/13 Gagan Veedo....
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.... of duty in each case. 3. Being aggrieved by the said orders-in-original, applicants filed appeals before Commissioner (Appeals) who after consideration of all the submissions, rejected the appeals. 4. Being aggrieved by the impugned orders-in-appeal, the applicants have filed these revision applications under Section 129DD of Customs Act, 1962 before Central Government on the following common grounds : 4.1 The applicant arrived on 25-10-2011 at Chhatrapati Shivaji International Airport, Mumbai from Singapore by Flight No. SQ-424. The applicant on his arrival at the above Airport reported at its Red Channel and truly declared the goods valued at Rs. 1,04,300/- brought in by him, under Section 77 of the Customs Act, 1....
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....n. 6. Government has carefully gone through the relevant case records, oral and written submissions and peruse the impugned orders-in-original and orders-in-appeal. 7. On perusal of records, Government observes that each applicant passenger imported identical goods i.e. 3 Black Label Whisky, one Mac Book Pro (Laptop), 2 Sony Bravia 32E/520 (LCD TV) and 2 Sony FM/AM Clock Radio totally valued at Rs. 1,04,300/-. The passengers reported at Customs red channel and declared all the items. The adjudicating authority allowed one Laptop valuing Rs. 38,300/- as baggage free allowance and denied baggage free allowance under Baggage Rules, 1998. The adjudicating authority confiscated other goods valuing Rs. 66,000/- under Section 111(d....
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....one the said delay in filing these revision applications and takes up said applications for decision on merits of the case. 9. Applicants have pleaded that the items brought by them are for personal use and not in commercial quantity and therefore requested for allowing baggage allowance of Rs. 25,000/- admissible under Baggage Rules. Government notes that one LCD TV and 2 litres of whisky cannot be treated in commercial quantity. One Laptop is already allowed duty free clearance as per existing instructions. The applicants have made trips to abroad ranging from 2 to 4 in the year but no offence case is stated to have been booked against them. So they cannot be called repeat offenders. The investigations conducted by department has ....
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....ported by a passenger does not become non-bona fide or tainted because some articles in the baggage are held liable to confiscation being in commercial quantity. Therefore, the portion of the baggage which is not in commercial quantity would be eligible to free baggage allowance. Sd/- (Ranjana Jha) Secretary to the Govt, of India" C.B.E. & C. has categorically clarified that portion of baggage which is not in commercial quantity would be eligible to free baggage allowance. 10. In view of above position, Government observes that free baggage allowance is admissible to the applicants. Applicants are entitled for duty free clearance of 2 litres of whisky as per baggage rules. So, the confiscation of one LCD TV a....