Home Case Index All Cases Customs Customs + AT Customs - 2019 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 337 - AT - CustomsSmuggling - contraband gold - gold concealed under seat No.12A and disembarkment at Mumbai leaving the said gold in the aircraft itself making arrangements to retrieve the same - imposition of penalty - HELD THAT:- The original authority has examined all the material facts and the statements given by the appellants before the Custom Officer wherein they have clearly confessed their guilt. Further, the Commissioner (A) has also considered all the submissions raised by the appellants before him regarding their defence and after considering the entire evidence, the Commissioner (A) has rightly come to the conclusion that appellant No. II (Rajendra Prakash Pawar) is the key conspirator and mastermind in the illegal activity of contraband gold. He is the sole investor of money and who has sponsored in procuring the contraband gold into India through carriers supposedly arranged by Shri Abdullah in Dubai. The Commissioner (A) further observed that he devised entire plan and put in place all suitable arrangements to execute the illegal act by dubious way of concealing the impugned goods to the seats allotted to the carrier and appellant-I and III have aided and abetted the illegal activity on payment of hefty remuneration. The contention of the learned counsel for the appellant saying that the appellants were not subjected to cross-examination is not tenable in law because the appellants never retracted their statements at any point of time and in their original statements made before the Customs Officer under Section 108, they have clearly admitted their involvement in smuggling activity on payment of remuneration - The versions of the appellants given before the Customs Officer were also proved from their WhatsApp communication. The appellants have admitted their involvement in smuggling the contraband gold and therefore, they have been rightly imposed penalty under Section 112(a) of the Customs Act, 1962 - appeal dismissed - decided against appellant.
|