Home Case Index All Cases Customs Customs + AT Customs - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 671 - AT - CustomsSmuggling - Red Sanders - Reliability on statements before the Customs officer under Section 108 of the Customs Act, 1962 - Absolute confiscation - penalty u/s 114 and 114AA of the Customs Act, 1962 - HELD THAT:- The original authority has discussed the role played by the appellant in the alleged smuggling of Red Sander which is a prohibited item for export. Further, the confessional statement of the appellant and other persons who were involved in the smuggling fully corroborated by the documentary as well as circumstancial evidences of the case and the statements of the co-accused - The objection of the appellant that cross-examination was denied is not sustainable in view of the various decisions relied upon by the Revenue cited supra wherein it has been held that cross-examination cannot be claimed in every case as a matter of right. Penalty u/s 114 and 114AA of the Customs Act, 1962 - HELD THAT:- With regard to quantum of penalty imposed on the appellant under Section 114 and 114AA of the Customs Act, 1962, it is on a higher side because the original authority has imposed penalty of ₹ 2.5 lakhs each under Section 114 and Section 114AA on the main accused viz. Mr. Abdul Razak and Shri K.P. Sibu. In para 48(f) and 47 of the Order-in-Original, original authority has observed that Mr. Abdul Razak @ Ashraf is the prime person in the attempted smuggling of Red Sander and Mr. Sibu was the Operation Manager of the smuggling syndicate who coordinated the operation and he was also instrumental in tampering with the latches of the container so as to enable to open Customs sealed container without breaking up the seals - the appellant has rightly been convicted under Sections 114 and 114AA of the Customs Act, 1962 - penalty upheld but quantum reduced. Appeal dismissed - decided against appellant.
|