2020 (3) TMI 667

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....ver items collectively weighing 10 kgs valued at Rs. 3,45,600/- have been confiscated and a penalty of Rs. 34,560/- has been imposed. 2. The revision application has been filed on the ground that the order of the Commissioner (Appeals) is erroneous as he has not allowed the release of the silver articles on payment of redemption fine as these were owned by the applicant and were not prohibited goods. 3. A personal hearing was held on 11-9-2019. Shri Nilotpal Chowdhury, Advocate and Shri Pradeep Sharma, Attorney appeared for the applicant and contended that the applicant had brought 10 Kgs of silver utensils valued at Rs. 3,45,600/- in his baggage from Myanmar. He was not aware of the Customs procedures and walked through the....

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.... is to say, - (a)   Used personal effect and travel souvenirs; and (b)   Articles other than those mentioned in Annexure-I, up to the value of fifteen thousand rupees if these are carried on the person or in the accompanied baggage of the passenger : Provided further that where the passenger is an infant, only used personal effects shall be allowed duty free. Explanation. - The free allowance of a passenger under this rule shall not be allowed to pool the free allowance of any other passenger. Annexure-I of the said rules reads as follows :- ANNEXRE-I (1)   Fire Arms. (2)   Cartridges of fire arms exceeding 50. ....

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....ing in silver utensils and he purchased these utensils from Yangon, Myanmar. The Cash Memo dated 13-3-2016 produced by him shows the purchase of the silver bowls. Since the applicant is dealing in silver items, he has bought these for commercial use. As held by Commissioner (Appeals), the applicant is not eligible to import silver 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. The applicant has attempted to smuggle the impugned silver articles with an intent....