TaxTMI 
TaxTMI 
TaxTMI 
2021 (1) TMI 768
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.... No. SG-058 at around 9.30 A.M. After collecting his checked in baggage he passed through the Green Channel and approached the exit gate of the arrival hall. He was intercepted by the officers of Air Customs, at the exit gate and was asked whether he had any dutiable/contraband goods to which he replied in negative. The appellant is holder of Indian Passport No. L-9748883 and is a resident in India of Village Jaswantgarh, Tehsil Ladnu, Distt. Nagaur (Rajasthan). The officers X-rayed his checked in baggage near to the exit gate, in presence of witnesses. On the reasonable belief that the appellant was concealing something in his checked in baggage, the officers once again asked him whether he is carrying any dutiable/contraband goods, which ....
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....re, he walked through Green Channel without making any declaration. In follow up action, search was conducted at the residential premises of the appellant at Jaswantgarh village, wherein no contraband or incriminating documents could be recovered. 3. It appeared to the Revenue that as per Rule 3 of Baggage Rules, 2016, an Indian returning to India is not permitted to import gold in any form other than ornaments in his baggage. Entry No. 321 of Notification No. 12/2012-Cus. dated 17 March, 2012, as amended exempts following goods from so much of Customs duty leviable on gold bars, other than tola bars, bearing manufacturers or refiner's engraved serial number and weight expressed in metric units and gold coins having gold content no below 9....
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....AAof the Act. 6. The appellant contested the show cause notice denying the allegations and claimed the benefit of Notification No. 12/2012-Cus. dated 17 March, 2012, as amended. He has not concealed the goods with intention to evade payment of duty. He had brought the gold and cigarettes for marriage purpose which was to be celebrated on 28 August, 2017 at Nagaur. As he has to go to the Nagaur by bus which is about 236 km. away from Jaipur, therefore, for safety point of view he had kept all the gold discs in tiger balm bottles for safety purposes, which does not amount to concealment. It was further urged that after collecting the baggage from the conveyor belt, he was walking towards Custom office in search of help desk for clearance on ....
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....ide passenger and entitled to concessional rate of duty under Notification No. 12/2012-Cus. It was further stated that he had taken the name of Arif, goods belonging to him, due to fear, but the gold and cigarettes actually belonged to him. He also stated that there is very narrow space between the Customs counter and exit gate, and one has to travel towards the exit gate for approaching the Customs counter. Accordingly, it was prayed to drop the show cause notice and to release goods on payment of appropriate duty. 7. The show cause notice was adjudicated vide Order-in-Original dated 29 December, 2020, ordering absolute confiscation of the 233.00 gms of gold (comprising 20 gold discs of about 11 gms each) valued at Rs. 6,32,232/- along wi....
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....garettes are prohibited items and are importable on payment of duty. The intention of the appellant, being import for personal use is also evident, as he was importing in the form of discs for use by himself and his family members. It is urged that the confiscation is bad and redemption under Section 125 should have been allowed. It is further urged that duty calculated in the show cause notice of Rs. 2,27,967/- on the gold discs is erroneous, and the same should have been calculated @ 10.3% ad valorem in terms of Notification No. 12/2012-Cus. as amended, which works out to Rs. 65,133/- approximately. It is further urged that the penalty imposed is fit to be set aside. Accordingly, learned Counsel prays for allowing the appeal. 10. Learned....