TaxTMI 
TaxTMI 
2014 (12) TMI 727
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....o. 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 VeedomaL Satija 76/Mum- III/13, dated 14-2-13 Air Cus/49/M-III/959/11, dated 25-10-11 -do- 14000 10000 5. 371/70/B/....
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....cted 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, 1962. The applicant submits that in spite of true declaration, the officer made out a case of ITC and the case was put up for adjudication before the Deputy Commissioner of Customs, CSI Airport,....
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....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) of Customs Act, 1962. However, an option to redeem the said goods on payment of redemption fine of Rs. 14,000/- in each case was given under section 125 of Custom Act. A personal penalty of Rs. 10,000/- wa....
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....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 not suggested any case of organized smuggling. C.B.E. & C had issued clarification vide Circular No. 64/96-Cus., VI, dated 17-12-1996 on admissibility of baggage allowance which is reproduced below : "Subject: ....
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.... 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 and two litre whisky is set aside and same may be allowed to be cleared in free baggage allowance after charging duty on value of goods which is in excess of free baggage allowance of Rs. 25,000/- . The remaining goods i.e. on....