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2018 (3) TMI 1554 - AT - CustomsSmuggling - gold biscuits of foreign origin - case of appellant is that the gold purchased was imported by the supplier and for the business convenience, the same was transported again from Imphal to Kolkata after melting, to meet the demands of festival - appellant also claims that gold which was seized was not carrying any foreign origin mark - Held that: - the appellants have failed to establish that the goods found in their possession were not smuggled goods. Hence, they have failed to dislodge the presumption in terms of Section 123 of the Customs Act, 1962. There is no reason to interfere with the conclusion of the Adjudicating Authority that the seized gold biscuits are liable for confiscation under Section 111 of the Customs Act, 1962 - the penalties imposed on the persons who have actively participated in the act of smuggling gold are justified and hence upheld. Penalty on Sri Sashikanta Shinde and Sri Ajit Shinde, Dirctors and Sri Anand Kr. Agarwal, Accountant of M/s. Magna Projects - Held that: - By issuing duplicate invoices, the following persons-Sri Sashikanta Shinde and Sri Ajit Shinde, Dirctors and Sri Anand Kr. Agarwal, Accountant of M/s. Magna Projects have abeted smuggling and therefore, the penalties imposed on them are fully justified - penalty upheld. Appeal dismissed - decided against appellant.
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