RAMACHANDANI SHYAM Vs. JT SECRETARY, MINISTRY OF FINANCE

JUDGEMENT

(1.) The writ petition has been filed to quash the orders passed in No. 560 of 2000 dated 8-11-2000 by the first respondent in Revision petition modifying the order in C4/253/0/2000-AIR, C. Cus. No. 425/2000 dated 12-6-2000 of the second respondent in Appeal filed against the order of the third respondent in OS. No. 5750 of 1999 dated 1-12-1999.

(2.) The petitioner, in this case, is a foreign citizen holding Philippines Passport, arrived at the Indian Airlines and declared the value of the electronic goods was Rs. 50,000/-. On examination of the baggage, the Customs Department found that the value of the goods was Rs. 2,12,700/-. Therefore, proceedings were initiated under the Provisions of the Customs Act. The petitioner waived show cause notice and was granted a personal hearing during which, it was stated that the goods were brought to India to be given as gift to his friends and for personal use. Since the goods were found in commercial quantity, the Additional Commissioner of Customs confiscated the goods invoking Section 111(d), (l), (m) of the Customs Act 1962. He, however, allowed the petitioner-passenger to redeem the goods on payment of fine of Rs. 1,06,000/- as provided under Section 125 of the Customs Act and the personal penalty of Rs. 21,000/- under Section 112(a) of the Customs Act. The petitioner paid the personal penalty amount levied.

(3.) The petitioner filed an appeal to the Commissioner of Customs (Appeals) where a request was made to re-export the goods stating that the goods are not in trade quantity and they are over valued and the redemption fine imposed was very high. It is his further plea that the goods are not for sale but for the use of family members. The Commissioner of Customs (Appeals) modified the said order and allowed to re-export the goods on payment of fine of Rs. 65,000/-. The appellate authority, confirmed the penalty of Rs. 21,000/-.