TaxTMI 
TaxTMI 
TaxTMI 
2025 (8) TMI 268
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.... Rs. 18,16,800/-) covered by Ext.P1 invoice. The petitioner purchased Canon cameras with lenses for personal use as well. On arrival at Thiruvananthapuram International Airport on 19.01.2018, before making any declaration, the officers of Air Intelligence Unit, Thiruvananthapuram International Airport, intercepted the petitioner and seized the gold and other accessories, including Canon camera and lenses. 2. According to the petitioner, interception was effected without giving the petitioner an opportunity to declare the goods. Based on the same, Ext.P2 Show Cause Notice was issued to the petitioner, proposing to impose a penalty under Sec.112 and 114AA of the Customs Act, 1962, for nondeclaration of gold. Even though the petitioner submit....
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....el for the respondents. 6. One of the contentions raised in the writ petition is that, the petitioner was improperly denied the opportunity of redemption, as contemplated under Sec.125 of the Customs Act, as far as the gold is concerned. Besides, the petitioner also contends that the petitioner had in fact, retracted from the statement given under Sec.108 of the Customs Act, immediately after recording the same, as the said statement was procured from the petitioner under duress. 7. On the other hand, the learned Standing for the respondent pointed out that, the absolute confiscation was ordered in respect of the gold, in view of the fact that the the gold was found to be in a concealed position, in the trolley bag and therefore the autho....
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....nown, the person from whose possession or custody such goods have been seized,] an option to pay in lieu of confiscation such fine as the said officer thinks fit: 5 [Provided that where the proceedings are deemed to be concluded under the proviso to sub-section (2) of section 28 or under clause (i) of sub-section (6) of that section in respect of the goods which are not prohibited or restricted, the provisions of this section shall not apply: Provided further that], without prejudice to the provisions of the proviso to sub-section (2) of section 115, such fine shall not exceed the market price of the goods confiscated, less in the case of imported goods the duty chargeable thereon. 6 [(2) Where any fine in lieu of confiscation of g....
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....e party concerned, was considered by the Hon'ble Supreme Court in Ambalal's case (supra), where the question of eligibility for granting exemption in respect of goods which were imported in a clandestine manner, was the subject matter. After referring to various provisions in the Act, it was observed by the Hon'ble Supreme Court in paragraph 13 and 14 of the said decision as follows:- 13) In short, question before us is whether goods that are smuggled into the country can be read within the meaning of the expression `imported goods' for the purpose of benefit of the exemption notification. We are of the view that `smuggled goods' will not come within the definition of `imported goods' for the purpose of the exemption notificat....
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.... considered in the light of the aforesaid principles and thus the question that arises is whether the option exercised by the respondent herein, by ordering absolute confiscation as far as the gold is concerned, was legally justifiable. 12. To answer the said question, the manner in which the gold was imported by the petitioner, has to considered. This fact is evident from Ext.P2 Show Cause Notice. It is discernible from the said notice that, while petitioner was intercepted, the officer who held him along with his baggage to the X-ray machine in the arrival hall, subjected the check-in baggage to X-ray scanning, in the presence of witnesses and the said passenger. During the said process, a dark image along the inner tube of the trolley h....
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....easons which prompted the respondent to arrive at the said findings, appear to be reasonable. These findings have been specifically considered and upheld in the appellate order as well as the revisional order. After carefully going through the records and examining the circumstances under which such observations are made, I do not find any scope for interference in the said orders. 16. The next aspect highlighted by the petitioner is relating to the retraction from the statement given under Sec.108 of the Customs Act. Here also, a specific finding was entered into in Ext.P4, with respect to the same, to the effect that, in the letter issued after such statement, absolutely nothing with regard to the same has been raised by the petitioner. ....