2018 (8) TMI 1932

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....i, absolutely, confiscating the gold of value of Rs. 11,71,749/- and imposing penalty of Rs. 1,75,000/-, was upheld. 2. The revision application is filed mainly on the grounds that he had brought the gold bars for self use only, gold is not prohibited goods and, therefore, the Commissioner (Appeals) has passed wrong order by upholding the Order-in-Original. 3. A personal hearing was held in this case on 10-7-2018 and Sh. S.S. Arora, Advocate, appeared on behalf of the applicant who reiterated the grounds of revision already stated in the revision application. However, no one appeared for the respondent. 4. From the revision application it is evident that the applicant does not dispute the Commissioner (Appeals)'s ord....

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....ation for several goods and gold is also one of many goods in respect of which concessional rate of duty is provided on fulfilment of condition Number 35. Thus, under this notification eligibility of the passenger is relevant only for determining the admissibility of concessional rate of duty and not for deciding the eligibility to import or not to import gold. The exemption from customs duty was never the issue in this case and it could not be given because the applicant did not declare the importation of gold at all and rather changed the form of gold into wire and by concealing the same in beading of his stroller bag with clear intention to evade customs duty. While the Government is fully convinced that unusual method of concealment of ....

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.... goods when imported in violation of specified legal provisions are also liable for confiscation under Section 111 of the Customs Act, 1962, the Apex Court in the case of Om Prakash Bhatia v. Commissioner of Customs, Delhi, 2003 (155) E.L.T. 423 (S.C.) has held that importation of such goods became prohibited in the event of contravention of legal provisions or conditions as such goods are also liable for confiscation under Section 111 of the Customs Act, 1962. If all the goods brought in India in contravention of any legal provision are also termed as prohibited goods, as envisaged in Section 11, Section 111(i) and Section 125 of Customs Act, then all such goods will become prohibited and other category of non-prohibited goods for which op....