2017 (5) TMI 1280

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....l of the airport, he was intercepted by the officers of Air customs, Calicut Airport and his baggage was searched and the contents recorded in the form of panchanama. The baggage was found to contain various types of memory storage devices for cellphones which were totally estimated to be valued at Rs. 42,11,000/- (market value) and Rs. 31,58,252/- (international value). The goods were seized on the reasonable belief that the same were smuggled into India and were in commercial quantity and not a bona fide baggage and hence liable to confiscation under Customs Act, 1962. The Department recorded the statements of the passenger as well as other connected persons and on completion of investigation, issued show-cause notice dt. 25/07/2006. Afte....

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....s intelligence officers regarding the contents of the baggage should be accepted as declaration made in terms of Section 77 of the Customs Act. Since at the first available opportunity, the passenger had made a correct declaration, the charge confirmed by the learned adjudicating authority that the passenger had attempted to smuggle the goods by misdeclaration cannot be sustained against him. ii. The goods are freely allowed for import under OGL. However, the Department has taken the view that the same does not constitute bona fide baggage and has held the same liable for confiscation because it has been imported in commercial quantity. Even baggage, which is comprising of dutiable or even prohibited goods can be allowed for re-exp....

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....en though the passenger has declared the contents to the intelligence officers when questioned, he has admitted to conceal the nature of imported goods by failing to fill up the customs portion of the disembarkation card. He has left the column for total value of goods imported blank which amounts to misdeclaration and hence the goods have been rightly confiscated by the adjudicating authority. 5. Heard both sides and perused the records. At the time of examination of the baggage, in the hands of the appellant/passenger in the arrival hall, a large consignment of memory cards for mobile devices was found. The appellant has claimed that he did not get an opportunity to make the formal declaration of the contents of the baggage by proceedi....