TaxTMI 
TaxTMI 
2017 (12) TMI 513
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....acts and issue involved in all these appeals are common the same are taken up for disposal together. 2. The brief facts arise for consideration that the Appellants herein on their arrival from Singapore were found to be carrying Gold Strip ( Vaddanam ) worn on their waist and were passing through green channel. On checking of their bags the clothes and personal effects were found. On asking for personal search they informed the officers that they are carrying Gold strip worn around their waist and was found to be of approx. 1716 gms worn by each of the Appellant alleged to have been manufactured from gold bars. The Appellant were issued separate show cause notice wherein it was alleged that the Appellants in their statement has stated th....
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....hem ingeniously with an intention to escape detection by the Custom authorities. However it is also a fact she has not declared the same to the department may be due to ignorance of law. In view of the above I impose penalty under section 112 (a) and 114 AA of the Customs Act, 1962 on the passenger for acts of omission and commission." The Adjudicating authority thus ordered the confiscation of gold strip in terms of Section 111 (l) of the Customs Act, 1962 with an option to redeem the same on payment of redemption fine of Rs. 7,50,000/. The payment of duty was also ordered in terms of sub-section (2) of Section 125 of the Customs Act, 1962. A penalty of Rs. 2,00,000/- under Section 112 (a) and of Rs. 114 AA of the Customs Act, 1962 was ....
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....n 77 is to be made by the owner of the baggage. The term baggage ordinarily connotes suitcases or bags or containers in which a traveller carries his/her goods or belongings. Section 2(22) of the Act defines the term goods to include baggage. Having regard to the stipulations in Section 77 and the definition of the term baggage occurring in Section 2(3) of the Act, the body of a passenger cannot be said to be baggage. In the instant case, the gold chain was worn by the petitioner and was not carried in his baggage. It was therefore not necessary for the petitioner to declare the gold chain worn by him. Section 80 of the Act clarifies the position. Section 80 stipulates that the baggage of a passenger, which contains any article which is dut....
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.... the rate in force on the date of bringing the goods in India. 6. Without prejudice to his submissions he makes another submission that in case of LARK CHEMCIALS PVT. LTD. Vs. CCU, CSI AIRPORT, MUMBAI - 2017 (49) STR 99 (TRI), the adjudicating authority had charged baggage duty on part consignments on the ground that the same was brought in baggage. The Tribunal held that smuggled goods cannot be termed as baggage and hence the duty on tariff rate would be applicable. He further submits that the adjudicating authority has himself held that there was no attempt on the part of any of the Appellant to conceal the goods as to escape detention by the Customs Authorities and therefore in view of such categorical finding the imposition of re....
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....cation under Customs Tariff. We find that even in case of smuggled goods in case of M/s Lark Chemisal supra the goods though alleged to have been brought into country through baggage, the Tribunal considered the same to be liable for duty at the respective tariff rate. We further find that the adjudicating authority in the impugned order did not held that the goods are to be taxed as baggage. In view of the above judgments we are of the view that the goods in question cannot be classified and taxed as Baggage. We thus hold that the impugned goods shall be liable for duty at the tariff rate i.e 15% adv. as was in force at the material time. 9. The Appellant has also pleaded that the goods were not intended to be smuggled and therefore the....