TaxTMI 
TaxTMI 
TaxTMI 
2014 (12) TMI 986
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....n which is about 30 kms. away from the airport and thereby causing undue hardship to the commuters. The petition accordingly seeks a mandamus to the respondents Ministry of Finance, Department of Revenue and the Central Board of Customs and Excise to have such an Appraisal Counter for evaluation of declared items of the passengers at the IGI Airport, New Delhi. 2. It is the case of the petitioner that: (i) As per the Baggage Rules, 1998 framed in exercise of powers under Section 79 of the Customs Act, 1962, Indian males and females who have been residing abroad for over one year can while returning carry duty free jewellery upto the value of Rs. 50,000/- and Rs. 1,00,000/- respectively. (ii) Indians travelling abroad also often carry exp....
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....d in issuing such certificate, it is highly improbable to issue such certificates on the spot to ongoing passengers; (c) such Export Certificate can be issued only in advance, requiring the passenger to use such facility at least one working day in advance; (d) the facility has been made available in Jhandewalan complex located in the center of the city; (e) relocating such services to airport will require the passengers to make two trips to airport, furthering the problems faced by them - such trips with jewellery may also cause security hazards for the passengers; (f) IGI Airport Customs is short of desirable space and infrastructure and trained jewellery appraisers to provide such facilities at IGI airport; (g) to the best of the kn....
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....s and which are often found to be serving the need, instead of users of the airports / travelers, of the city residents. We wonder as to why the respondents, at the time when the re-development of the airport was being planned, if facing any paucity of space / infrastructure, could not have demanded additional space. 6. Similarly, the argument given of having an Appraisal Counter at the airport / close to the airport posing a security hazard to the airport, cannot be accepted. Having used the said airport, it is to our knowledge that large portions of the re-developed airport are outside the secured arena. It is thus possible to have the said counter, in close vicinity of the airport and without posing any security hazard. 7. As aforesaid....
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....aisal Counter Jhandewalan being in the center of the city, is concerned, the same also sounds doubtful. Though Jhandewalan, New Delhi could earlier have qualified as city's center but with the expansion of the city to the National Capital Region, it cannot today be called so. Suffice it is to state that having the Appraisal Counter at the airport / in the close vicinity of the airport in our opinion is not likely to cause any inconvenience even to those who may be wanting to obtain the Export Certificate a day or two in advance. Even otherwise, having two Appraisal Counters, one at/near the airport and the other, in the city, can be considered. We find that for facilitating diamond exports, the Government had, in addition to the existin....
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....raised in advance. Such persons are often found to be left with no alternative but to travel without the jewellery item which over the years may have become part of their personality. 13. Though no arguments have been addressed in this regard but it appears that appraisal may also be required by inbound passengers for the purpose of valuation of the items bought by them. They also should have an option of having the appraisal done there and then rather than being asked to surrender their valuables and visit the Appraisal Counter the next day to collect the same. 14. The respondents, in the counter affidavit though have said that no airport in the country has such an appraisal facility at the airport itself but the same in our opinion is a....