Case Law Details
Asalam Khan Vs Commissioner of Central Excise & Customs (CESTAT Delhi)
Appellant had brought a small quantity of 233.00 gms. of gold in the shape of 20 disc (about 11.66 gm. per disc) for personal use. Further, I find that there is no commercial quantity either of gold or cigarettes. Further I find that the appellant is an eligible passenger, as defined in condition No. 35 of the Notification No. 12/2012-Cus and entitled to import gold up to one kilogram, on returning to India on payment of concessional duty. I further hold that the appellant is eligible to pay concessional duty as provided under Notification No. 12/2012-Cus read with the provisions of Customs Tariff Act and there is no case of alleged violation of the provisions of Section 111(d), (i), (j), (l) and (m) so far gold is concerned. Accordingly, I direct that the seized gold is to be released to the appellant on payment of concessional duty under Notification No. 12/2012-Cus. Confiscation of gold is set aside.
So far cigarettes are concerned, it is not a commercial quantity. However, the appellant was entitled to import only 100 sticks (duty free). Accordingly, I uphold absolute confiscation of the cigarettes (being 960 sticks in quantity) valued at Rs. 10,000/-. Further, I reduce the penalty under Section 112(a)(i) to Rs.10,000/. The penalty under Section 114AA is set aside, as the condition precedent for imposition under the said section are not found under the facts and circumstances of this case.
FULL TEXT OF THE CESTAT DELHI ORDER
The appellant – Asalam Khan is working as a road cleaner in Dubai. Earlier he went to Dubai on 12 December, 2014 and returned on 6 July, 2016 i.e. after about 18 months. Second time he went to Dubai on 16 August, 2016 and returned on 28 February, 2017 (after stay of more than six months), at Jaipur Airport by Spice Jet Flight No. SG-058 at around 9.30 A.M. After collecting his checked in baggage he passed through the Green Channel and approached the exit gate of the arrival hall. He was intercepted by the officers of Air Customs, at the exit gate and was asked whether he had any dutiable/contraband goods to which he replied in negative. The appellant is holder of Indian Passport No. L-9748883 and is a resident in India of Village Jaswantgarh, Tehsil Ladnu, Distt. Nagaur (Rajasthan). The officers X-rayed his checked in baggage near to the exit gate, in presence of witnesses. On the reasonable belief that the appellant was concealing something in his checked in baggage, the officers once again asked him whether he is carrying any utiable/contraband goods, which he denied. Thereafter, the officers again X-rayed for detailed examination of his baggage and some dark round shaped images appeared in one of his checked in baggage – 20 yellow metal discs concealed in 10 lids of Tiger Balm and 4 cartons of Gudang Garam International Cigarettes’ were recovered and seized. Thereafter, the officers served a notice under Section 102 and after taking his consent, conducted his personal search wherein nothing incriminating was found. On verification from the Government valuer as per his certificate dated 28 February, 2017, it was certified that the yellow metal discs were made of gold having purity 24 Carat, totally weighing at 233.00 Grams and valued at Rs. 6,32,362/-(assessable value). The officers seized the gold and the 4 Cartons of Cigarettes (valued at Rs.10,000/-) under Panchnama dated 28 February, 2017, on the reasonable belief that the gold discs and Cigarettes were liable to confiscation under Section 111 of the Customs Act.
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