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2013 (10) TMI 732 - CESTAT CHENNAIDemand - Confiscation of gold ornaments - Held that:- Duty was determined only for 28 persons separately and therefore prima facie, demand of duty on Masilamani is not sustainable. However, we find force in the submission of Ld. AR on the imposition of penalty as three applicants already admitted the offence which was merely retracted in reply to the show cause notice, cannot be acceptable. The department also proceeded on the basis of passengers photographs and the e-mail communication found from the three applicants and these 3 applicants also identified Masilamani. Therefore, penalty prima facie would be imposable on Masilamani and other 3 applicants. Considering the facts and circumstances and after hearing both sides, we direct the applicant S.Masilamani to deposit Rs.10,00,000 and Rs.1,00,000 each by Shri A. Senthilkumar, N. Senthilkumar and Shri R. Gopinathan within 6 weeks. However, since the Commissioner has already adjusted Rs.49,000/- against penalty of Rs.2 lakhs on Shri A. Senthilkumar, he is directed to deposit Rs.51,000 within six weeks. - stay granted partly.
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