TaxTMI 
TaxTMI 
2018 (1) TMI 1459
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....on the ground that he had requested the Commissioner (Appeals) to allow re-export of the confiscated gold articles on payment of reasonable fine and penalty. But the Commissioner (Appeals) has completely ignored their above request and has instead allowed redemption of confiscated goods on payment of Customs duty, heavy redemption fine of Rs. 4,80,000/- and harsh fine of Rs. 2,50,000/-. In the revision application the applicant has once again requested to modify the Commissioner (Appeals)'s Order and allow him to re-export the confiscated gold articles on payment of reasonable redemption fine and penalty. 3. A personal hearing was held in this case on 15-12-2017 which was attended by Shri S.S. Arora, Advocate, on behalf of the applica....
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....-export of the goods once again on several grounds such as the applicant is working in Dubai for long time as Sales Manager on the basis of a work visa issued by Dubai Government, he earned monthly salary of 15,000 Dhirams, (equivalent to Rs. 2.5 lakhs approximately); that he had purchased only one gold kara, one gold chain and one gold cut piece for himself and for his wife; that these three items are manifestly not for commercial use and he had not concealed these three items from the Customs Officers as is alleged in the Orders of Additional Commissioner and the Commissioner (Appeals). These facts were stated by the applicant even in his personal statement dated 23-3-2014 and discussed in the order-in-original also. Further, the facts re....
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....of Rs. 12,47,535/- are certainly liable for confiscation under Section 111 of the Customs Act and the applicant has also not disputed this aspect. The applicant has requested for re-export of the goods for the above stated reasons and mainly on the ground that the applicant is not in a position to redeem the goods in India on payment of Customs duty etc., as he is working in Dubai and is almost settled there. To support his request, the applicant has relied upon the above mentioned decision of Supreme Court in the case of Pushpa Lekhumal Tolani, GOI's Order, dated 21-10-2011 in the case of Zainul Abedin and Order of the Deputy Commissioner of Customs, IGI Airport, New Delhi, in the case of Mr. Aung Zeya. In the case of Pushpa Lekhumal Tolan....