TaxTMI 
TaxTMI 
2018 (6) TMI 817
X X X X Extracts X X X X
X X X X Extracts X X X X
....t declaring to the customs authorities or without paying appropriate duty, the officers of DRI intercepted the appellant when he arrived from Singapore. It was seen that he was in possession of 1100 numbers of 1 GB RAMs, 201 numbers of 2GB RAMs, 50,227 numbers of Kingston 2 GB SD Micro Memory cards and 7097 numbers of PQ1 2 GB SD memory cards. He did not have any documents for the purchase of the above mentioned electronic items. The officers arrived the value of the goods on the basis of NIDB data and on reasonable belief that the said goods was imported in commercial quantity without declaring was liable for confiscation under the provisions of Customs Act, 1962, seized the same along with other documents like flight ticket, boarding card....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rder to point out that the goods brought by the passenger cannot be considered as bonafide passenger baggage and hence the same would amount to prohibited goods under section11 of the Customs Act and Foreign Trade (Development & Regulation) Act, 1992. 4. Heard both sides. 5. There can be no doubt that the quantity of 1100 numbers of 1 GB RAMs, 201 numbers of 2GB RAMs, 50,227 numbers of Kingston 2 GB SD Micro Memory cards and 7097 numbers of PQ1 2 GB SD memory cards can by any stretch of imagination be considered as a normal personal baggage brought by a passenger into India. This in our mind would be more related to commercial import made through air cargo or seaport. This being so, such quantities imported by the passenger can have o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....iscated those facts would not be pari materia to the facts of the case in this case, where it is not disputed that spectacle frames are not notified under Section 123 of the Customs Act. Even under the ITC Policy they are not absolutely banned goods, therefore, we are of the opinion that the decision of the Hon'ble Supreme Court in the case of Hargovind Das K. Joshi & Others cited supra is more relevant to the facts of the present case. Therein the Hon'ble Supreme Court had noted that when an item can be imported freely not being absolutely banned, then the Additional Collector of Customs was directed to reconsider the issue towards the availability of the redemption of the goods on payment of fine in lieu of confiscation. The Hon'ble Apex ....