2019 (10) TMI 824

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....cuits had a marking on them SUISSEE 100G 999.9. The security officers handed over the matter to the Customs who enquired whether she was in possession of any documents pertaining to the yellow metal biscuits of gold, proving that the same were not smuggled. She produced purchase invoices pertaining to the gold purchased by her in USA and said that she brought them into India through Mumbai on 15.11.2018, but had not declared them to the Customs and the Customs officers had noticed at the time of her arrival. Subsequently, on 18.11.2018 when she was moving from Hyderabad to Mumbai, the gold biscuits were detected. It is not in dispute that she had brought gold biscuits with various foreign markings into India and that she had not declared th....

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....ant that the gold is not prohibited goods and therefore they may be allowed redemption of the gold. 4. Ld. Counsel appearing for the appellant relied upon the decision of CESTAT, Allahabad in the case of Islahuddin Khan [2018(364)ELT 168 (Tri.- All.)] and Shaik Jamal Basha at {1997(91)ELT 277 (A.P.)]. 5. Per contra, Ld. DR supports the order of the first appellate authority and supports absolute confiscation of goods as well as imposition of redemption fine. 6. I have considered the arguments on both sides and perused the records. The present case has not arisen as a baggage dispute otherwise this Tribunal would have no jurisdiction in deciding the matter. The seizure was made within the country on suspicion of the gold being smuggled. T....

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....goods, the importation or exportation whereof is prohibited under this Act or under any other law for the time being in force, and shall, in the case of any other goods, give to the owner of the goods [or, where such owner is not known, the person from whose possession or custody such goods have been seized,] an option to pay in lieu of confiscation such fine as the said officer thinks fit: Provided that, without prejudice to the provisions of the proviso to subsection (2) of section 115, such fine shall not exceed the market price of the goods confiscated, less in the case of imported goods the duty chargeable thereon. (2) Where any fine in lieu of confiscation of goods is imposed under sub-section (1), the owner of such goods or the p....