ADDITIONAL COMMISSIONER OF CUSTOMS Vs. ASHOK KUMAR

JUDGEMENT

(1.) The challenge by the Customs Department in this petition is to a final order dtd. 9/6/2014 passed by the Customs and Central Excise Settlement Commission, (CCESC) Principal Bench, New Delhi.

(2.) The brief facts are that the respondent arrived by flight from Singapore on 24/4/2013 and at the time of passing through Green Channel at the Indira Gandhi International Airport he was intercepted by the Customs officials. On enquiry, he informed that he was not carrying anything that required declaration before the Customs Department. It was noted that he had not written any value on the Customs portion of disembarkation slip. On screening his baggage on the X-Ray machine some suspicious dark images were noticed. On opening the baggage it was found that he was, inter alia, carrying 16 Sony Digital HD Video Camera Recorders made in Japan along with accessories and two Black Magic Cinema Cameras. The respondent failed to produce the purchase bills. He revealed the price of Video Camera Recorder as Rs.1,00,000.00 per piece but was unable to disclose the price of the Black Magic Cinema Camera. He claimed that these were given to him free with the other 16 pieces of Sony Cameras.

(3.) Upon inquiry made with the local dealers, the Customs Department ascertained that the MRP of the Video Camera was Rs.3,25,000.00 per piece and, therefore, the total value of the 16 pieces of Sony Digital HD Video Cameras was arrived at Rs.36,40,000.00. The value of the two Black Magic Cinema Cameras worked out to Rs.4,61,000.00.