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2017 (9) TMI 1132 - AT - CustomsPenalties u/s 112(a) and 112(b) of the Customs Act, 1962 - smuggling - Gold - Baggage Rules - it is evident that the gold was smuggled since it carries foreign markings. It may be mentioned that the smuggling always weakens the economy and the backbone of the nation. Offence is there, so the gold was rightly confiscated. The said owners who handed over the smuggled gold were not traceable inspite of the best efforts of the department. Since offence of smuggling has taken place, so, the penalty is justified but looking at the young age of the appellants and considering the fact that this is their first offence, the penalty on appellants is looking on higher side - the penalty reduced to ₹ 7 lakhs on each of the first three appellants and ₹ 12 lakhs on the fourth appellant (Sh. Lucky Raikwar) - appeal allowed - decided partly in favor of appellant.
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