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2017 (7) TMI 1023 - AT - CustomsConfiscation - smuggling - gold and foreign currency - Held that: - both the appellants along with the mastermind Sh. Jay Sudhirbhai Vaidya involved in the act of smuggling of goldand foreign currency totally valued at ₹ 92,01,487/- - there is no merit in the contention of the Ld. Advocate appearing for the appellant Sh. Manvendra Singh Vaghela that no evidence has been brought on record establishing his role in the activity of smuggling. Penalty upheld on appellants - in the interest of justice, the penalty imposed on Sh. Mahendra Singh Vaghela is reduced to ₹ 1,00,000/ and on Shri Arpit Singh Raol is to ₹ 50,000/- - appeal allowed - decided partly in favor of appellants.
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