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2014 (5) TMI 602 - HC - CustomsPenalty - Diamonds recovered from aircraft confiscated - Tribunal reduced penalty - assessee claims complete exoneration - Held that:- ground engineer working in the Air India was accused of smuggling of goods namely, diamonds out of India - One tool which was hidden in the socks on the left leg of Paowala was seized. This tool was from the toolkit of the Aircraft Maintenance Department of the Indian Airlines. The tool therein was meant for opening and closing of the aircraft panel. That was stated to be handed by copassenger - Paowala and the appellant arrived at Mumbai by a flight from Hyderabad. That flight from Hyderabad to Mumbai was operated as IC 117 but using the same aircraft. That is how Paowala narrated the entire case in his version. This is how the name of the appellant surfaced and that the seizure was affected of the diamonds as well. The diamonds were valued at approximately ₹ 5.24 crores. The department therefore relied not only on the statement of Paowala which is stated to be retracted but other materials in the form of identification carried out by a travel agent. The place was also identified and the recovery was at the instance of the present appellant. It is in these circumstances, that the Tribunal found that there is no prejudice caused to the appellant - This is not a case of the appellant being proceeded only on the alleged retracted confession of Paowala. Once there was independent material to support the charge, then, this is not a fit case for interference in our appellate jurisdiction - No substantial question of law arises - Decided against assessee.
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