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2015 (11) TMI 32 - AT - CustomsConfiscation of gold bars - Six bars recovered concealed in shoes and pant pockets - Foreign currency and Indian currency also found - Penalty imposed under Sections 112(a) and 114AA of Customs Act, 1962 - Revenue contends that passengers were intercepted after they crossed green channel thus claim of appellants that they have not crossed Customs barriers is not correct - Total quantity brought by them is much more than admissible quantity - Held That:- In absence of any challenge to Mahazar and cross examination of Mahazar with witness, it is not possible to accept claim of the appellants that they were intercepted in the Customs hall and had not crossed the Customs barriers - True declaration could have been made in disembarkation card in which case, no case could have been made against the appellants at all. Margin has gone up now since exchange rate between dollar and rupee is favourable - Found no reason to allow redemption on payment of fine under facts and circumstances - Penalties imposed under Sections 112(a) and 114AA is harsh - Because of seizure of gold and confiscation thereafter it cannot be said short levy has taken place - Penalties set aside - Decided partially in favour of Revenue.
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