BADSAH MIAN Vs. COMMISSIONER OF CUSTOMS, CALCUTTA

JUDGEMENT

(1.) VIDE the impugned Order shirting cloth, T -shirt and ladies suits totally valued at Rs. 19,635/ - alongwith Bangladeshi currency Taka 2052 has been absolutely confiscated on the ground that the same was being exported by the applicant without any legal sanction. The applicant has taken a plea that the goods are of Indian origin which were purchased by him after encashing the US -Doller 100 brought by him and duly endorsed in his passport and also included the gifts given by his friends and relatives in India. As the goods are not banned or prohibited, the same should have been released on payment of fine under Section 125 of the Customs Act, 1962. This plea of the applicant has not been accepted by the Commissioner (Appeals) by observing that the goods were in commercial quantity and did not constitute a bona fide baggage. I have seen the show cause notice and the schedule to the show cause notice which details the list of goods seized. The quantity or the number of shirt pieces or the ladies suits etc. have not been mentioned in the said schedule. It is only the value which has been reflected therein. In the absence of the number of pieces it is not understood as to how the authorities below made the observation of the goods being in commercial quantity. The value of the goods depends upon a number of factors like the quality of the cloth etc. and will not have any bearing on the commercial quantity of the goods. The appellants have also produced a cash receipt showing the purchase of the goods from India. In view of the fact that the commercial quantity of the goods has not been established and in any case goods worth Rs. 19,000/ - (which the appellant also claims to be on the higher side valuation) cannot be considered to be goods in commercial quantity I set aside the impugned Order and allow the appeal with consequential relief to the appellants.