TaxTMI 
TaxTMI 
1999 (3) TMI 99
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....al No. C. Cus. 657/98 dated 13-7-1998 passed by the Commissioner of Customs (Appeals) Chennai in the case of Shri Md. Hussain (hereinafter called the respondent). 2.Briefly stated, the respondent, a frequent traveller after stay abroad for six days, brought 40 walkmans and 70 cordless phone instruments (2 without speakers) of different make totally valued at Rs. 1,73,600/-. The impugned goods, be....
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....sion Application, a notice was sent to the respondent to show cause as to why the impugned Order-in-Appeal should not be annulled or modified. 4.Shri A.K. Raghunathan, learned Asstt. Commissioner, appearing on behalf of the applicant Commissioner on 19-2-1999 at Camp Chennai stated that the relief in fine and penalty and grant of free allowance is not deserved as the respondent is a frequent visi....
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....baggage comprising only bona fide household goods and personal effects will enjoy exemption from the Foreign Trade (Regulation) Rules, 1993 in terms of clause 3(1)(h) of the Foreign Trade (Exemption from Application of Rules in Certain Cases) Order, 1993 dated 31-12-1993. In the instant case, 40 Walkmans and 70 cordless telephones cannot be treated as constituting bona fide baggage. As a result, f....
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....ret the meaning and scope of the phrase "any prohibition" in the following words : "The expression "any prohibition" in Section 111(d) applies to every type of prohibition. The prohibition may be complete or partial. Any restriction on import or export is to an extent a prohibition. Therefore, Section 111 (d) includes restrictions". Hence with due respect to the Tribunal's judgment cited by the ....