2020 (1) TMI 1312

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....the Additional Commissioner of Customs, IGI Airport, Terminal-3, New Delhi regarding confiscation of one gold bracelet/kada and two gold chains cumulatively weighing 264.000 grams and valued at Rs. 6,27,982/-. The applicant was given an option of redemption on redemption fine of Rs. 1 lac within three months along with payment of applicable customs duty @ 36.05% within one month and a penalty of Rs. 1,00,000/- has been imposed on the applicant under Section 112 of the Customs Act, 1962. 2. The brief facts of the case are that the applicant was crossing the green channel on his arrival from Dubai on 16-12-2016, he was diverted for detailed examination of his baggage and frisking by way of hand held metal detector. It was found that t....

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....d for hearing from the respondent's side nor any request for adjournment has been received, the case is being taken up for final disposal. 5. On examination of the relevant case records, the Commissioner (Appeals)'s order and the revision application it is evident that the impugned gold items were recovered from the applicant. He did not declare the same under Section 77 of Customs Act, 1962 to the customs authorities at the airport. Further the applicant has admitted the fact of recovery of impugned gold items from his body search in his statement tendered under Section 108 of Customs Act, 1962 on 16-2-2017. During personal hearing the applicant admitted that he did not get an export certificate made nor did he declare the impugned....