Welcome Back OscAR Rahman – Without Customs Duty – Jai Ho
WE all felt proud when AR Rahman and Resul Pookutty flew in with the three Oscar golden statuettes between them. But one feels sorry that our Customs Administration failed to live up to expectations and clear Rahman and Pookutty honourably.
It would have been a great day for Indian Customs, if the Customs Commissioner had received Rahman at the airport and handed over to him an exemption notification exempting his trophies from Customs duty, as a small gesture from the Customs Department to a man who brought in so much honour and goodwill for the country. They lost the great opportunity and chose to look the other way and pretend that no duty was payable.
The Customs, both at Mumbai and Chennai, gave evasive excuses like, “it was not commercial”, “its value is only one dollar”, “ there is no need of any exemption”.
Is it so?
First of all Commercial quantities are not allowed to be imported as baggage even on payment of duty as per CBEC Circular No. 9/2001- Cus , Dated : February 22, 200. This does not mean that if it is not commercial, it can be freely cleared in the baggage.
To say the value of the statuette is One Dollar is an insult to Rahman and Oscar. The making cost of this year's Oscar statuette has been declared as 500 US Dollars. Michael Jackson had paid over a Million Dollars to buy the statuette presented for “Gone with the wind”. Of course now there is a contract that the statuette cannot be sold, even by the inheritors. The value is invaluable and no Customs Valuation Rules anywhere in the world can value it.
Coming back to baggage Rules, a passenger returning after three days of stay abroad is allowed a duty free baggage up to the value of Rs. 25,000/- but this cannot include Gold or Silver in any form, other than ornaments. So the statuette is clearly out of baggage.
There is a Customs Notification which exempts,
1. Medals and trophies - If awarded to members of Indian teams for their participation in international tournaments or competitions outside India;
2. Prizes won by any member of an Indian team - If the team has participated in any international tournament or competition in relation to any sport or game, with the approval of the Government of India in the Department of Youth Affairs and Sports
Notification No. , DATED : July 13, 1994
This clearly shows that there is need for an exemption for this kind of prizes and awards and they cannot be cleared just by closing one's eyes. If the Oscar trophy can be cleared without an exemption, why should there be an exemption notification for a sports trophy? The fact is, we do win some sports trophies, but so far we never had the honour of a passenger landing up in an airport with an Oscar Statuette – actually two! And the Customs was caught napping – not that we didn't tell them! But they chose rather to break the law than make one.
A blog in siliconeindia said, when I get down at Delhi airport, a lot of people offer to take me thru green channel for $20. Maybe, the Mumbai high commissioner
can do the same for ARR. Just smile and look the other way”
It is sad to note that instead of granting an honourable exemption, the Indian Customs chose to look the other way – this is not what a law enforcing Authority should do. They could have simply amended Notification No. 146/1994. At least now they should do it with retrospective effect for the past and let us hope we have more Indians winning international awards who will have the honour of claiming exemption. Let the Majesty of Law prevail at least during the heights of honour.