Page 142 - ELT_15th August 2020_Vol 373_Part 4

476 EXCISE LAW TIMES [ Vol. 373

22. As per Section 2(39) of the Customs Act, 1962, “smuggling”, in rela-
tion to any goods, means any act or omission which will render such goods liable
to confiscation under Section 111 or Section 113 of the Customs Act, 1962.
23. If there was an attempt to smuggle the goods without payment of
customs duty by not declaring the same with the customs officials at the Airport,
the goods are confiscable under Section 111 of the Customs Act, 1962.
24. In fact, all the International Airlines provide Disembarkation Card
to all the passengers in the aircraft itself. Every passenger is expected to fill up
the Disembarkation Card clearly mentioning the quantity and value of goods
that he/she has carried in person/baggage.
25. On arrival, the passengers are first cleared by immigration officers
at the Airport. The officer retains the immigration portion of the Disembarkation
Card. Thereafter, passenger takes the delivery of his baggage from the conveyer
belts & passes through Customs.
26. Only bona fide baggage items for personal use or use by members of
family are allowed to be imported freely as per Baggage Rules, 1998 framed un-
der Section 79 of the Customs Act, 1962.
27. As per the Baggage Rules, 1998 as amended in 2006, a male passen-
ger returning to India can carry in his person/baggage only for a value of
Rs. 10,000/-. Even that quantity and value has to be declared by person.
28. Under Customs Notification No. 31/2003-Cus., dated 1-3-2003, an
eligible passenger of Indian origin is allowed to import up to 10 kg. of gold pro-
vided customs duty is paid in convertible foreign exchange.
29. In this case, the petitioner had failed to declare 177 grams of gold
carried by him in his pant pocket and only when he was intercepted by the cus-
toms officers before he left the port, he admitted that he had carried 32 Nos. of
gold chain weighing 177 grams for an unknown person to be given to an un-
known person for a consideration of Rs. 3,000/.
30. Statements obtained from the petitioner. He has admitted that was
carrying the gold chains weighing 177 grams with him in person, which was not
declared by the petitioner. Though it is the case of the petitioner that he had de-
clared the gold jewellery and the respondents have wrongly confiscated the
same, the fact that he has not resiled from the statement shows that there was
intention to smuggle the 32 numbers of gold chain.
31. It is the definite case of the 1st respondent that petitioner had failed
to declare 177 grams of gold jewellery (32 numbers of gold chains) and therefore
the petitioner was liable to pay both fine and redemption fine.
32. Section 111(l) and (m) of the Customs Act, 1962, which have been
invoked to impose penalty & redemption fine read as under :-
Section 111. Confiscation of improperly imported goods, etc. - The
following goods brought from a place outside India shall be liable to confis-
cation :-
(a) …………………….
(b) …………………….
(c) …………………….
(d) …………………….
(e) …………………….
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