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2017 (5) TMI 497 - AT - CustomsSmuggling - gold bars - absolute confiscation - Held that: - it is discretion of the adjudicating authority to allow redemption of goods or to absolute confiscate this discretion is to be based on the fact of individual case. Present case is clear case of smuggling of gold into country therefore Ld. Commissioner exercising his discretionary power confiscated the gold bar absolutely. Looking to the nature of the case, there is no illegality in the action of the Ld. Adjudicating authority for absolute confiscation of the gold bars, therefore absolute confiscation is upheld. Penalty on Shri. Khemani Purushotam Mohandas, from whom the gold was seized - Held that: - Since Shri. Khemani Purushotam Mohandas was caught red handed having possession of smuggled gold penalty was rightly imposed upon him. Penalty on Shri Jitendra N. Jeswani and Shri. Narendra P. Jeswani, from whom Shri. Khemani Purshotam Mohandas, was continuously talking over phone while traveling - Held that: - Department could not produce any evidence to establish that both the appellants Shri Jitendra N. Jeswani and Shri. Narendra P. Jeswani were conspirator in the smuggling of goods - penalty set aside. Appeal allowed - decided partly in favor of appellant.
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