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2017 (9) TMI 396 - AT - CustomsSmuggling - Baggage Rules - 5000 grams of 'Iridium metal' procured from illegal channels and smuggled into India - Confiscation - penalty - release of petitioner on Bail - case of Revenue is that the ‘Iridium metal’ in 5 bottles having collective gross weight of 5500 gms. and provisionally valued at ₹ 1 Crore was seized under panchanama dated 23.09.2011 under the reasonable belief that it was smuggled into India and hence liable for confiscation under the provisions of the Customs Act, 1962 - Held that: - the Revenue have failed to exercise jurisdiction vested in them, as investigating officers failed to make inquiries and/or record statement from KPS who was found to be kingpin - also, there was strong presumption, in view of the circumstantial evidence, and seizure of Iridium, which as per the Revenue is not available normally in India in such large quantity. As such based on assumption and strong presumption, the Revenue have held that the seized Iridium is smuggled, originated from outside India and brought into India by way of smuggling - Considering the totality of evidence brought on record it is evident that aal the three appellants were in league and have aided and abetted in possession and carriage of Iridium metal. All the three appellants have failed to explain adequately the source of acquisition of Iridium metal from any licit source within the country and as such the conclusion by Revenue that it is smuggled, is upheld. Further, in view of the factum of smuggling been proved by way of circumstantial evidence only, as the Revenue failed to interrogate the said KPS, the penalty imposed under Section 112(a) of the Act is on higher side - the penalty imposed, on Mr. KPS penalty is reduced from ₹ 30 lakhs to ₹ 5 lakhs and on Mr. Ravinder Singh from ₹ 20 lakhs to ₹ 2 lakhs and Mr. Bhupinder Singh from ₹ 20 lakhs to ₹ 50,000/-. Appeal allowed - decided partly in favor of appellant.
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