TaxTMI 
TaxTMI 
2015 (8) TMI 438
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....he petitioner challenging the order in appeal dated 12th December, 2012, of the Commissioner of Customs (Appeals), Mumbai - III and the order in original dated 21st April, 2011, of the Additional Commissioner of Customs, Chhatrapati Shivaji International Airport, Mumbai. Mr. Shroff, the learned senior counsel appearing in support of this Writ Petition would submit that the petitioner is a very respected Indian citizen and engaged in enormous charitable work throughout the World. She is also a Trustee of the World Monument Fund. During the course of some events abroad, she travelled from Mumbai and on her return finding that she was tired, but permitted by Protocol practices to leave the Airport terminal, she left it. However, she authorised....
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....r intending to take advantage and of her position in Protocol. She returned immediately back to the Airport and on the same day in order to clarify the matter. For all these reasons, it is submitted that the slur and stigma on the petitioner should be removed. 3. Mr. Jetly appearing on behalf of the Revenue on the other hand would submit that the consistent finding and in the concurrent orders are that it is the petitioner who was responsible. She did not bother to adhere to the rules and regulations. She has left the necessary documents / column in the declaratory slips blank. Her admissions, therefore, enabled the authorities to take the action. It is not necessary for any officer to guide the passengers as the passengers themselves are ....
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....mbarkation slips were perused it revealed that the petitioner was returning after three days' stay abroad. There was no declaration of value of the goods carried by the passenger. It is in these circumstances the goods were examined and it revealed gold jewellery, ladies purse, silver cutlery and miscellaneous goods covered by Annexures A to C of the Panchanama. The valuation was then an exercise carried out and we do not think that the officer concerned and who adjudicated the matter was unaware or was in error in not referring to the statements of the two company officials. He has made reference to the same as also that of the petitioner herself. The petitioner herself owned up and accepted all mistakes, including of non-filling up th....
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....r her baggages, passport and blank customs declaration form duly signed along with keys to her proxies and that they collected her baggages and reported to the Batch Officer. It is they who acted on his directions and walked through the Green Channel. The records revealed otherwise and after the baggages were subjected to detailed examination resulting in gold jewellery recovery valued at Rs. 38,99,000/- imported ladies purses and goods valued at Rs. 9,16,634/- and silver items valued at Rs. 12,01,634/-, then the petitioner cannot complain. She did not in her documents declare the value of the goods imported by her. The company officials also could not declare the same to the Customs and in terms of the procedures. Handing over blank docume....