2021 (8) TMI 296

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....Savitha, Superintendent(AR) ORDER The present appeal is directed against the impugned order dt. 26/05/2020 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal upholding the Order-in-Original. 2. Briefly the facts of the present case are that the officers of Air Intelligence Unit, Cochin International Airport, Nedumbassery seized two gold biscuits ....

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....law as the same has been passed without properly appreciating the facts and the law. He further submitted that the appellant was ignorant of the law that gold ornaments brought from abroad must be reported to the Customs authorities and he was also ignorant that he is required to pass through the red channel and without knowing these facts, the appellant passed through green channel. He further su....

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....ible for import of gold in terms of Notification No.12/2012 Cus dt. 17/03/2012. She further submitted that the appellant has been frequently travelling abroad in connection with his work and he is presumed to know the Customs rules and procedures. She further submitted that gold recovered was not declared to the Customs which amounts to violation of Section 77 of the Customs Act, 1962 read with Ba....

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.... appellant has produced a photocopy of the bill as proof of his purchase which is not sufficient. Before this Tribunal, appellant has produced the original copy of the invoice issued by Malabar Gold and Diamonds and the said bill shows that the appellant is the owner of the gold which was purchased by him only 2-3 days before the start of the journey from Bahrain. But since he was not eligible to ....