2012 (12) TMI 969

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....e case are that the applicant came from Dubai through Shri Guru Ram Dass Ji International Airport, Amritsar. During customs clearance, 15 No. of Rhodona (200 ml) of value of Rs. 18,000/- each (Rs. 2,70,000/-), 04 No. of Rhodona (100 ml) of value of Rs. 9,000/- each (Rs. 40,000/-), 05 No. of Vibra weighing scale of Rs. 15,000/- each (Rs. 75,000/-) and 60 mts. of woollen textile suiting @ Rs. 500 per meter (Rs. 30,000/-) were recovered from the applicant by the Customs Officers. The adjudicating authority vide impugned order ordered confiscation of the above goods valued at Rs. 4,51,000/- under Section 111(d), 111(i), 111(I) & 111(m) of Customs Act, 1962 on the ground that these goods being in commercial quantity did not constitute bona fide ....

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....ption instead of allowing to redeem for re-export out of India. Personal penalty of Rs. 30,000/- was also imposed. At the appeal stage the Commissioner of Customs (Appeals) rejected the appeal filed by the petitioner. The order passed by the Commissioner (Appeals) is not correct the same may be modified on the following grounds of revision application. In terms of Section 125 of the Customs Act re-export permission has been granted in many cases by the Government of India and CESTAT. 4.2 2003 (153) E.L.T. 226 (Tri.-LB) Hemant Bhai R. Patel v. Commissioner of Customs, Ahmadabad. It is also laid down in Section 125 that the fine shall not exceed market price of the goods less duty chargeable in respect of such goods. The fine is to be....

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.... that the petitioner reported at the red channel counter and declared all the goods to the baggage officer. There is no evasion of customs duty. Therefore there should not be any personal penalty upon the petitioner or token penalty may be imposed. In view of this order imposing personal penalty may be set aside or reduce the amount of personal penalty. 4.4 Applicant prayed to allow re-export of said goods out of India in terms of Section 125 of Customs Act on nominal redemption fine. Personal penalty may kindly be set aside or token penalty may be imposed or any other relief your Honour deem fit and proper. 5. The applicant through his representative Shri S.S. Arora & Associates, Advocate, filed application dated 17-12-2012....