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2019 (6) TMI 1077 - AT - CustomsSmuggling - Gold Biscuits of Foreign marking - no document showing the acquisition of gold biscuits could be produced - imposition of penalties - HELD THAT:- The investigation established the fact that gold biscuits of foreign origin were carried/smuggled by Shri Tanmoy Saha and Shri Alekh Hossain and ownership of the seized gold biscuits was claimed by Shri Sudip Saha. There is no reason to interfere with the conclusion of the Commissioner (Appeals) that the seized gold biscuits are liable for confiscation under Section 111(b) and (d) of the Customs Act, 1962 - the penalties imposed on the three appellants under Section 112 (b)(i), are justified considering their involvement in the smuggling of 10 pieces of gold biscuits of foreign origin - the penalties imposed under Section 112 (b)(i) on the three appellants for their purported smuggling on the basis of their voluntary statements only which is not corroborated with any evidence, have been rightly set aside by the First Appellate Authority as no penalty can be imposed on the appellants for their past acts of smuggling on presumption. Appeal dismissed.
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