2018 (6) TMI 823

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....ed with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. 2. I have heard Shri P. Juneja, ld. DR appearing for Revenue. Nobody appeared for the respondent. 3. As per the facts on record, the respondent was apprehended from a train at New Delhi Railway station and his search resulted in recovery of gold jewellery, which after due adjudication, was absolutel....

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....ided under Section 80 of the Act ibid. I find that the passenger is not eligible passenger to import such jewellery in accordance with the referred provisions. However, the issue is whether the said goods are 'prohibited goods' under the provisions of Customs Act, 1962. The term 'prohibited goods' has been defined under Section 2 (33) of the Act ibid essentially to be read with Section 11 of the A....

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....gold jewellery taking recourse to Section 125 of the Customs Act, ibid. Keeping in view the given circumstances and the judgement in the case of Mukadam Rafique Ahmed as reported in 2011 (270) ELT 447 (GIO), I allow the re-export of the said goods against combined Redemption fine of Rs. 5,00,000/- under Section 125 of the Act ibid and Penalty of Rs. 5,75,000/- under Section 112(a) of the Act ibid.....