Directorate Of Revenue Intelligence vs M/S Prk Diamonds Pvt. Ltd. & Anr. on 24
prohibition if the value thereof comes within the admissible limits under Baggage Rules for the time being in force. Thus, the value becomes important. This
Customs Act, 1962, and
further read with the Baggage Rules, 1998. It is
stated that from the facts and circumstantial
evidence, it was established that
prohibition if the value thereof comes within the admissible limits under Baggage Rules for the time being in force. Thus, the value becomes important. This
rules applicable
to KIA, Bengaluru to substantiate that the officer who had
been assigned the job of scanning, the check-in baggage
is not allowed ... shall go
to green channel. Further, as per Rule 3 of Baggage
Rules, 1988 (Ex.P.24) the value of the articles declared
that any passenger who arrives with
unaccompanied baggage, who intends to clear the baggage
under Transfer Residence rules is required to file a baggage
declaration ... prepared and at that time watch modules were not covered
under baggage rules and concession was not entitled for watch
modules.
29. Fourteenthly, the prosecution
have further admitted the sale of baggage items and thereby contravened the provisions of Baggage (Conditions of Exemption) Rules, 1975. Shri Pattekar further submitted that ... Customs Act . There is no proof that he contravened the Baggage Rules or the provisions of Baggage (Conditions of Exemption) Rules, 1975, I, therefore, allow
deposing falsely.
7 PW-3 Shri Prabhat Kumar claimed that unaccompanied
baggages which reached the Ports at Bombay were transported
under Bond by Railways ... with entitlement of the passenger to the Concessions in
accordance with Baggage Rules. He further stated that under
Transfer of Residence (TR) Rules, a passenger
force and there is clear evidence from Airport officers that the baggage declaration form was filled up and signed before search.
9. The learned Judge ... evidence on record, was carried as an unregistered baggage, in avoidance of rules. Ex. VI, ticket and baggage check docs not show the number (Pieces
doubt that the goods you might
be carrying in your baggage on behalf of Gudman could be
anything other than gold?
Ans. When I carried ... contraband substance
recovered from the above baggage.
37. There are certain other factors brought on record
also which rule out any such criminal intent