2020 (3) TMI 668

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....8-RA, dated 13-2-2018 has been filed by Mr. Ashok Kumar Chirimar, (hereinafter referred to as the applicant) against the Order-In-Appeal No. KOL/Cus.(A/P)/AA/122/2018, dated 9-1-2018 passed by the Commissioner of Customs (Appeals), 3rd Floor, Customs House, 15/1, Strand Road, Kolkata-700001. Commissioner (Appeals) has upheld the order of the Assistant Commissioner of Customs, NSCBI Airport, Kolkat....

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....aled against the order-in-original before the Commissioner (Appeals) and prayed for re-export of the impugned goods to Dacca as he is a Non Resident Indian, that his request for re-export was neither recorded nor considered by the lower adjudicating authority. He also submitted that he was not given an opportunity to declare the impugned goods. He also asked for setting aside the penalty imposed o....

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....s were intercepted from the hand baggage before crossing the green channel. He had bought 158.32 grams in form of two gold biscuits from Singapore for his personal use. He had requested for re-export of the impugned goods valued at Rs. 4,53,426.50/- to the Customs Authorities as well as Commissioner (Appeals), which has not been allowed. Since nobody appeared on behalf of the respondent nor any re....

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.... is a crucial condition for re-export of such goods. The applicant has contended that he was not given an opportunity to declare the gold items in writing at the time of his arrival at Kolkata Airport. No baggage declaration had been filed by him under Section 77 of Customs Act, 1962 since the goods were intercepted by the customs after immigration before the applicant went to green channel. There....