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2016 (12) TMI 891 - AT - CustomsImposition of penalty u/s 112 of the Customs Act, 1962 - carrying of foreign marked gold biscuits - Held that: - A penalty of ₹ 2.5 lakhs has been imposed upon the appellant under Section 112 of the Customs Act, 1962 for carrying foreign marked gold biscuits. During interception on 27.12.2006 appellant could not produce any receipt/document showing legal acquisition of such gold of foreign origin. As per section 123 of the Customs Act, 1962 onus was on the appellant to establish legal acquisition of foreign marked gold. In his statements recorded on 27.12.2006 and 28.12.2006 appellant admitted that he was carrying gold of foreign origin from Imphal and had the knowledge of its foreign origin. It is also observed from his reply to the show cause notice that said gold of foreign origin was carried in a concealed manner. Further appellant is a repeated offender and has earlier been penalized for smuggling of gold which has also been upheld by the Apex Court in the earlier proceedings. Based on the above observations appellant does not have a case for waiver of penalty which is correctly imposed under Section 112 of the Customs Act, 1962. Appeal filed by the appellant is required to be dismissed - appeal dismissed - decided against appellant.
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