JAIPUR: The Customs, Excise and Service Tax Appellate Tribunal, New Delhi, has set aside confiscation of gold which was recovered from a passenger who travelled from Dubai to Jaipur in 2017. The decision came after the passenger appealed in the tribunal.
The appellant – Asalam Kha,n worked as a road cleaner in Dubai and hails from Nagaur. He went to Dubai on December 14, 2014 and returned on July 6, 2016. Second time he went to Dubai on August 16, 2016 and returned on February 28, 2017 (after a stay of more than six months), at Jaipur Airport.
After collecting his checked in baggage he passed through the Green Channel and approached the exit gate of the arrival hall. He was intercepted by the officers of Air Customs, at the exit gate and was asked whether he had any dutiable/contraband goods to which he replied in negative.
The officers scanned his baggage near the exit gate in presence of witnesses. On the reasonable belief that the appellant was concealing something in his checked in baggage, the officers once again asked him whether he is carrying any dutiable/contraband goods, which he denied. Thereafter, the officers again scanned for detailed examination of his baggage and some dark round shaped images appeared in one of his baggage – 20 yellow metal discs concealed in 10 lids of Tiger Balm and four cartons of Gudang Garam cigarettes were recovered and seized.
It was certified that the yellow metal discs were made of gold having purity 24 Carat, totally weighing at 233 grams and valued at Rs 6.32 lakh. The officers seized the gold and the four cartons of cigarettes valued at Rs 10,000.
Initially Khan stated that his friend Arif handed him the carton box to be delivered to a friend of Arif’s at Jaipur Airport. He said that he was not aware about the contents, therefore, he walked through Green Channel without making any declaration, though later it was found that Khan owned the gold as well as the cigarettes.
Following this, the tribunal finally judged that smuggling charges be set aside and the order stated, “As the appellant was carrying gold in a small quantity, which is not a commercial quantity by any stretch of imagination. The charge of smuggling is bad and fit to be set aside. The intention of the appellant, being import for personal use is also evident, as he was importing in the form of discs for use by himself and his family members.” The appellant will pay the concessional duty though the tribunal did uphold the absolute confiscation of the cigarettes.