TaxTMI 
TaxTMI 
2015 (12) TMI 535
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....ioner was carrying with him, gold chains of 18 carat, two bangles of 24 carat purity, 12 kg of saffron, RMD kutka, Gudang Garam Cigarette cartons, perfumes and two samsung mobiles. At Trivandrum, the Officer of the Directorate of Revenue Intelligence, Trivandrum conducted a search in the baggages of the Petitioner. Thereafter, at Chennai Airport, the said goods were seized under mahazar dated 7.9.2014 on the ground that the Petitioner smuggled the said goods by concealing the same in his baggages. Thereafter, a statement was recorded from the Petitioner against his will on 8.9.2014 to the effect that the Petitioner attempted to take out the same through Green Channel, without payment of duty. The Petitioner sent representations dated 10.9.2....
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....der to evade payment customs duty and hence, the goods were seized, since the goods were liable for confiscation under Section 111(d) and (l) of the Act. The question of provisional release under Section 110 of the Act, does not arise in this case and only the provisions of baggage rules will be applicable. The adjudication proceedings is under process and the Petitioner can make all his submissions during the personal hearing. In such circumstances, this Writ Petition is liable to be dismissed. 4. Heard both sides. 5. The learned counsel for the Petitioner contended that the seized goods are neither prohibited nor restricted and they could be brought as part of baggage and that as per Section 110A of the Customs Act, 1962 read with Custo....
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....d in the negative. 9. Thereafter, the DRI had examined the hand baggage and recovered 480 nos. of saffron packets each weighing 25 gms, totalling 12 kgs of saffron. Then the DRI officers had examined the two checked-in baggage and found to contain RMD Gutka Sachets pakced in 8 black coloured checked polythene bags, perfumes and four cartons of Gudang Garam Cigarette of Indonesian origin. Then the DRI officers had seized the gold chains, gold bangles, RMD Gutka, Samsung Mobile phones and Iranian saffron, which were totally valued at Rs. 31,41,125/-, under a mahazar on 17.9.2014. After the completion of the investigation, a show cause notice, dated 5.3.2015 was despatched. Now the adjudication is under process. 10. It is vehemently contende....