2020 (2) TMI 1132

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....nal authority. 2. Briefly the facts of the present case are that the appellant is a Indian Passport holder bearing No. H9521458 returned to India from Dubai on 24-12-2016 and filed unaccompanied baggage declaration under Section 77 of Customs Act, 1962 on 2-1-2017 through the CHA claiming clearance of 128 packages as personal effects/household articles under Baggage Rules, 2016, which arrived in container bearing No. JFSU0129050 under Bill of Lading No. JEAIXE700596, dated 11-1-2017 at New Mangalore Port Trust, Panambur, Mangalore. The said cargo was examined in the presence of the authorized representative of the passenger and CHA on 13-10-2017, 16-10-2017 and 17-10-2017 at Central Warehousing Corporation, Mangalore. On examination....

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....inal dated 5-1-2018 held that : (i)      54 packages of personal effects/household articles valued at Rs. 2,35,250/- were classified under CTH 9803 00 00; (ii)    Out of the same goods valued at Rs. 1,75,250/- were eligible for clearance at 'Nil' rate and the remaining valued at Rs. 60,000/- were charged at 35% BCD, 2% ED Cess and 1% Higher ED Cess working out to Rs. 21,630/-; (iii)   85 packages consisting of cosmetic items valued at Rs. 29,58,971/- were confiscated under Section 111(m) of Customs Act, 1962 read with Rule 133 of the Drugs and Cosmetics Rules, 1945; (iv)   Penalty of Rs. 8,87,691/- and Rs. 4,43,845/- were imposed on the appellant....

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....it has been held by the Additional Commissioner that out of the total 139 packages, only 54 packages are classified Baggage under the Customs Tariff as eligible for transfer of residence and value thereof has been determined at Rs. 2,35,250/- and out of the said amount of Rs. 2,35,250/- goods valued at Rs. 1,75,250/- has been held as eligible for clearance at 'Nil' rate of duty under TR Concession in terms of Rule 6 of Customs Baggage Rules, 2016 and the remaining goods valued at Rs. 60,000/- is held to be chargeable to duty at 35% working out to Rs. 21,630/-. He further submitted that imposition of huge penalty on the appellant under Sections 112(a) and 114AA is not sustainable because the essential requirements of those Sections are not p....

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....l effect/household articles and remaining 85 packages were cosmetic items which are not permitted to be brought to India through Mangalore Port. Further, I find that the appellant has violated the provisions of Baggage Rules as well as Drugs and Cosmetics Rules and also the Board's Circular which prohibits the import of these goods through Mangalore Port and both the authorities have rightly upheld the absolute confiscation of the said goods. As far as imposition of penalty on the appellant under Sections 112(a) and 114AA of the Customs Act is concerned, I find that it is on higher side because the appellant has not suppressed any material facts from the Department and she has filed the declaration before the Customs as required under law. ....