2025 (4) TMI 936

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on to pay fine as per the provisions of Section 125 of the Customs Act, 1962 (in short "the Act"). 2. The learned counsel for the petitioners drew the attention of this Court to Section 125 of the Act and would submit that if the goods, which have been confiscated, are not prohibited items under the Customs Act, the respondents will have to give an option to pay fine. He also drew the attention of this Court to the impugned orders passed by the respective respondents and would submit that the option to pay fine has not been given, even though Section 125 of the Act provides for the same. 3. The learned counsel for the petitioners also drew the attention of this Court to the following authorities rendered by a learned Single of this Co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....this Court in Commissioner of Customs (AIR), Chennai-I Vs. Samynathan Murugesan [MANU/TN/109/2009], discussed in paragraph No.60 of P.Sinnasamy's case (cited supra), and would submit that the said judgment was upheld by the Hon'ble Supreme Court reported in 2010 (254) ELT A15(SC) [Samyanathan Murugesan Vs. Commissioner of Customs (AIR)]. He would further submit that as seen from the decision relied upon by the Division Bench of this Court in P.Sinnasamy (cited supra), it is clear that the gold may not be one of the enumerated goods as prohibited goods, still, if the conditions for such import are not complied with, then import of gold would squarely fall under the definition "prohibited goods" as adumbrated in Section 2(33) of the A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 1kg cannot be imported. However, in the case on hand, the gold bars weighing 3052 grams, which were concealed in betel nut flakes, have been seized from the petitioners, which is more than 1kg. It is also not in dispute that the Notification dated 06.03.2014 is still in force. Relevant portion of the Notification dated 06.03.2014 is extracted hereunder:- "Attention is invited to Notification No.12/2012-Cus dated 17.03.2012 (Sl No.321) regarding import of gold by 'eligible passengers' which provides that the gold in the form of bars and ornaments are allowed to be imported by 'eligible passengers' upon payment of 10% customs duty. As per the specified condition no.35 of the notification, the duty is to be paid in th....