JASPAL Vs. UNION OF INDIA

JUDGEMENT

(1.) Order of confiscation passed by Additional Commissioner of Customs, IGI Airport, New Delhi, directing absolute confiscation of gold bars, collectively weighing 466.400gms., alongwith black colour adhesive tape used to wrap the seized gold which was confirmed in appeal and revision under the provisions of Customs Act, 1962 (in short the "Act"), is the subject matter of challenge in this writ petition.

(2.) Factual aspects as noticed by the Customs Authorities and the Revisional Authority, in brief are as follows:

(3.) Petitioner a holder of Indian Passport coming from Hong Kong reported at red Channel and declared 200 mtrs. of textile and 50 pieces of wrist watches but on detailed examination 470 metrs of textile, 330 watches collectively valued at Rs. 64,200.00 were found. At the exit gate petitioner was intercepted by a plain clothes Customs Officer. His personal search was conducted and four bars of gold weighing collectively 466.400 gms were recovered from his rectum. For the above goods valued at Rs. 64,200.00 adjudicating authority imposed a redemption fine of Rs. 45,000.00 and personal penalty of Rs. 10,000.00 The same was deposited. The gold weighing 466.400 gms was also seized under Section 110 of the Act and show cause notice was issued by the adjudicating authority. The matter was adjudicated byOrder dated 15th July 1999. Absolute confiscation of the impugned gold was ordered and penalty of Rs. 1 lakh was imposed on the petitioner. The order of confiscation was challenged before the Commissioner of Customs (Appeals) [in short the "CC(a)"]. Said Authority on consideration of the statement recorded under Section 108 of the Act observed that petitioner did not declare the sold bars under seizure under Section 77 of the Act and attempted to import the same illegally in contravention of the notification No. 171/94 vide Exim Policy 1997-2002. Petitioner in his aforesaid statement also admitted the recovery and seizure of the gold as detailed in the panchanama dated 26.02.1999. He confirmed the order impugned before him. The matter was carried in revision before I he Government of India, Ministry of Finance, Department of Revenue (hereinafter referred to as the "Revisional Authority"). The confiscation was held to be in order by the said authority, but penalty was reduced to Rs. 50,000.00