2020 (3) TMI 579

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....15, dated 14-1-2016 wherein gold bars collectively weighing 1000 grams valued at Rs. 24,20,290/- have been absolutely confiscated as these were concealed in baggage trolley by way of pasting the white metal coated plate pasted with plastic sticker thereon, and nothing was produced regarding its lawful import/possession. Further the applicant had mentioned NIL in the column No. 9 and marked 'no' in column No. 10(ii) against any gold jewellery and gold bullion of the said slip. Free allowance was disallowed and penalty of Rs. 4,80,000/- has been imposed under Sections 112 and 114AA of the Customs Act, 1962. 2. The revision application has been filed on the ground that the Order of the Commissioner (Appeals) is erroneous and prayed to ....

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....t is evident that the applicant does not dispute the Commissioner (Appeals)'s order regarding confiscation of gold bars which was brought by him from Dubai via Bahrain. His request is limited to the point that he should be allowed to redeem the confiscated goods. 5. Government has examined the matter. Rule 3 of the Baggage Rules, 2016 stipulates as under : "3. Passenger arriving from countries other the Nepal, Bhutan or Myanmar - An Indian resident or a foreigner residing in India or a tourist of Indian origin, not being an infant arriving from any country other than Nepal, Bhutan or Myanmar, shall be allowed clearance free of duty articles in his bona fide baggage, that is to say - (a)    ....

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....bsp;    Gold or silver in any form other than ornaments. (6)        Flat Panel (Liquid Crystal Display)/Light-emitting Diode/Plasma) television. 6. Para 2.26 of the Foreign Trade Policy [2015-2020] defines passenger baggage as under : 2.26 "Passenger Baggage - (a)        Bona fide household goods and personal effects may be imported as part of passenger baggage as per limits, terms and conditions thereof in Baggage Rules notified by Ministry of Finance. (b)        Samples of such items that are otherwise freely importable under FTP may also be imported as part of personal ba....

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....under Notification No. 12/2012-Cus., dated 17-3-2012. From the evidence on record it is observed that the applicant crossed the green channel without declaring the impugned articles in his possession in the Customs declaration form or in any other form to the Customs officers and thereby violated Section 77 of the Customs Act, 1962. Therefore the applicant has attempted to smuggle the impugned gold bars with an intention to evade customs duty in gross violation of provisions of Customs Act, 1962 and rules made thereunder read with Foreign Trade Policy (2015-2020). Hence the impugned goods are liable for confiscation under Section 111 of Customs Act, 1962. 9. Section 125 of Customs Act, 1962 stipulates as under :- "SECTION 1....