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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Honourable Dr Justice ANITA SUMANTH, G. ARUL MURUGAN
G.V. Ramesh – Appellant
Versus
Customs, Excise and Service Tax Appellate Tribunal – Respondent
| Table of Content |
|---|
| 1. description of smuggling operations at the airport. (Para 3 , 4 , 5) |
| 2. arguments regarding intents and declarations. (Para 22 , 24 , 25 , 26) |
| 3. court's affirmation of tribunal's findings on intent. (Para 30 , 56) |
| 4. final decision on dismissal and costs. (Para 67 , 74) |
JUDGMENT :
ANITA SUMANTH, J.
1. This common order disposes 16 Civil Miscellaneous Appeals, where the challenge is to a common order dated 24.12.2009 of the Customs, Excise and Service tax Appellate Tribunal, Chennai (in short 'Tribunal'/'Cestat').
2. We have heard Mr.B.Satish Sundar, learned counsel appearing for Mr.A.Ganesh, learned counsel for the appellants and Mr.A.P.Srinivas, learned Senior Standing Counsel for R2/Customs Department.
3. The genesis of the proceedings are the events of 07.12.2007 and thereafter, when the officers of the Directorate of Revenue Intelligence (DRI), based on intelligence gathered by them, commenced operations in the arrival hall of the Anna International Airport, Chennai in terms of the provisions of the CUSTOMS ACT , 1962 ('Act'). The Customs Officers were requested to be witness to the proceedings.
4. Intelligence had been received by the DRI to the effect that certai
The evidence established that passenger declarations were false and a deliberate scheme to evade customs duty, justifying confiscation of goods under the Customs Act.
Legal importation of gold requires compliance with customs duty and declaration; failure to declare renders goods liable for confiscation, but redemption options exist under the Act.
Gold and jewellary are freely importable items.Passing through green channel itself is declaration of there being no dutiable goods, more so when there is no attempt to conceal the goods. Intention o....
The court ruled that the Baggage Rules, 2016, cannot exceed or restrict the provisions of the Customs Act, 1962, particularly regarding personal ornaments worn by travelers.
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