Home Case Index All Cases Customs Customs + AT Customs - 2016 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (5) TMI 554 - AT - CustomsImposition of redemption fine and penalty - Confiscation of seized 2.5 kgs of gold of foreign markings - Appellant's statement recorded under coercion and undue influence - Appellant submitted that making false allegation Customs discarded the duty paid receipt produced by appellant. No enquiry was done by the Customs on this receipt but was simply ignored on baseless pleas. Held that:- In the present case, the circumstantial evidence suggesting the inference that the goods were illicitly imported into India could not be ruled out for no substantial evidence adduced to prove legal import of the offending goods. He got fullest opportunity to rebut against the alleged acquisition of the offending gold. But, he failed. The effect of the material facts being exclusively or especially within the knowledge of the smuggler, Customs proved its case very successfully. It is a proved case of Customs that the appellant travelled using ticket of another person from Calcutta. A prima facie case is proved against him. If his possession was innocent and lacked the requisite incriminating knowledge, then it was for him to explain or establish those facts within his peculiar knowledge, failing which Customs was entitled to take advantage of the presumption of fact arising against him, in discharging its burden of proof. Department is accordingly held to have proved its case. Therefore, it is held that the seized gold were smuggled goods. Absolute confiscation thereof is sine qua non and no redemption thereof is at all permissible on payment of redemption fine. Learned Commissioner (Appeals) committed grave error in granting option to redeem the offending gold under section 125 of the Customs Act, 1962 on payment of redemption fine of ₹ 15,00,000/-. His order is patently illegal. Therefore, that order on this count is set aside. When offence of smuggling of gold is established in the present case, there shall be no immunity from penalty. Accordingly, the penalty imposed is confirmed. Thus absolute confiscation of gold ordered and penalty imposed on the appellant by learned Adjudicating Authority sustain and that is maintained. - Decided against the appellant
|