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2018 (3) TMI 122 - AT - CustomsConfiscation - Gold Bars - contraband item - Baggage Rules - Held that: - the appellant vide his statement under Section 108 of Customs Act, 1962 has conceded that he brought the gold bars for one Mr. Habeeb who has paid him ₹ 25,000/- in addition to his travel expenses - the appellant was searched in the presence of the Gazetted officers and he was found concealed this gold bars in his socks which he was wearing and was trying to exit from the green channel without any declaration. Further, the statement made under Section 108 of Customs Act, 1962 by the appellant has not been retracted till now. Further, the appellant has failed to discharge the burden of proof that the gold is licit. In the customs declaration, the appellant has stated as nil which means that he had nothing to declare. In view of the cogent and convincing evidences against the appellant regarding the smuggling of the gold bars, there is no infirmity in the impugned order which is upheld by dismissing the appeal of the appellant. Penalty - Held that: - Keeping in view the acts and omission on the part of appellant, the quantum of penalty is reduced. Appeal allowed in part.
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