2023 (8) TMI 1006

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....fiscation of the goods in question being gold bar having a quantity of 158.32 grams which the petitioner was carrying while traveling from Singapur to India, who is a permanent resident of Singapur and at the time of his traveling he was having all the documents with him in connection with the gold in question. It is the allegation of the petitioner that in spite of having all the papers relating to the gold in question, the impugned order of absolute confiscation of the goods was passed with a penalty of Rs.50,000/- and by assessing the value of gold as Rs.4,53,426.50. The aforesaid absolute impugned order was further challenged before the Appellate Authority which confirmed the order of the Adjudicating Authority and the petitioner being ....

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....t went to green channel. There is no finding to the contrary in the order of lower adjudicating authority or in the Commissioner (Appeals) order on the aforesaid contention of the applicant. Therefore the applicant's contention regarding non-declaration under Section 77 of the Customs Act, 1962 is accepted. The applicant returned after a short visit to India. Moreover, such non-declarations by foreigners and NRIs have been condoned in past by this authority itself. Reliance is placed on order no.56/18-Cus dated 02.04.2018, passed by the Revisionary Authority in a similar matter. Considering these facts, the Government holds that the re-export of the confiscated gold biscuits can be allowed in the present case. Hence, re-export of th....