SAPNA SANJEEV KOHLI Vs. COMMISSIONER OF CUSTOMS, MUMBAI

JUDGEMENT

(1.) The appellant has challenged in this appeal judgment and order dated 25-2-2008 [2008 (230) E.L.T. 305 (Tri.-Mum.)] passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Branch (for short, "the Tribunal") whereby her appeal filed against Order-in-Original dated 28-2-2007 was dismissed.

(2.) Brief facts of the case are that on 12-8-2005, the appellant arrived at Mumbai, CSI Airport from Dubai. The Customs Officer posted for baggage screening noticed some dark patches in her baggage. The zipper handbag belonging to the appellant was opened by her and it contained 18K gold jewellery valued at Rs. 68,69,200/-. The appellant submitted an invoice dated 9-8-2005 issued in her name for Jewellery valued at DHS 4,21,830 equivalent to INR 47,45,587.50 bearing "PAID" stamp on it. The purse of the appellant contained US $ 2,950 and UAE DHS 4,600. The gold jewellery was seized. The cardboard carton containing jewellery boxes and the foreign currency in USD and DHS were also taken over by the Department for further investigations.

(3.) The appellant's statement was recorded. In her statement, she, inter alia, stated that her husband is in the business of jewellery trading and he had given her foreign currencies to pay the duty for the jewellery and that jewellery was to be delivered to one Ved Prakash Arora. She stated that she was going to the bank for clarification and by mistake, she crossed the Green Channel and that she was carrying foreign currency for the payment of duty. Further, investigation was conducted and show cause notice was issued on 7-2-2006 to the appellant.