2016 (5) TMI 79

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....e on 24th April, 2013 and at the time of passing through Green Channel at the Indira Gandhi International Airport he was intercepted by the Customs officials. On enquiry, he informed that he was not carrying anything that required declaration before the Customs Department. It was noted that he had not written any value on the Customs portion of disembarkation slip. On screening his baggage on the X-Ray machine some suspicious dark images were noticed. On opening the baggage it was found that he was, inter alia, carrying 16 Sony Digital HD Video Camera Recorders made in Japan along with accessories and two Black Magic Cinema Cameras. The Respondent failed to produce the purchase bills. He revealed the price of Video Camera Recorder as Rs. 1,....

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....A Show Cause Notice (SCN) was issued to the Respondent by the Additional Commissioner of Customs, IGI Airport, Terminal-3, New Delhi on 18th October, 2013, inter alia, proposing confiscation of the imported goods, levy of Customs Duty in the sum of Rs. 10,63,432/- and penalty under Section 112/114AA of the Act. 6. On that stage, the Respondent filed an application on 7th November, 2013 before the CCESC under Section 127(5) of the Act praying that the duty liability of the subject goods be determined at Rs. 10,63,432 and be appropriated from the amount already deposited, immunity be granted from confiscation and the redemption fine and penalty be waived. 7. According to the Customs Department, the CCESC decided to proceed with the appl....

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....n 2013 (292) ELT 32 (Delhi) where in similar circumstances this Court declined to interfere with the order of the CCESC. Reference is also made to a judgment dated 6th January, 2015 in W.P.(C) No.8991/2014 (The Additional Commissioner of Customs v. Shri Viney Jain) where the passenger had declared the value of the goods imported as "baggage" and had left the description and value of goods in the disembarkation card blank. There again the Court approved the order of the CCESC in deciding to entertain the application seeking settlement. 10. It is not in dispute that the present case is not covered by any of the provisos to Section 127B (1) of the Act. In other words, it does not fall under any of the excluded categories of cases. It may be....