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2019 (11) TMI 1215 - AT - CustomsMaintainability of appeal under Section 129(A) of the Act - Smuggling - Gold - only objection raised by the respondent in their Cross-objections is that the appeal is not maintainable under Section 129(A) of the Act because the confiscated goods have been recovered from the baggage of passenger - absolute confiscation - penalty - HELD THAT:- The appellant was wearing two numbers of small chain and 2 bangles of gold and one big chain totally weighing 583.18o grams valued at ₹ 15,74,586/- of 24 carat purity gold which she did not declare on arrival at Mangalore Airport. On suspicion, she was searched and then it was found that she was wearing these gold chains and bangles concealed under the burka which she was wearing. In her statement, she has confessed that she was not aware that she was supposed to declare the gold and the ornaments. The original authority has discussed in detail the facts of the case and has arrived at a finding that the appellant has indulged in smuggling and has confiscated the unfinished gold, totally weighing 583.18 grams seized from the possession of the appellant under 111(d), 111(i), 111(l) and 111(m) of the Act and also imposed penalty of ₹ 4,50,000/- on the appellant under Section 112(a) of the Act for her omission and acts rendering the goods liable for confiscation under Section 111 of the Act and also imposed penalty of ₹ 2 lakhs in terms of Section 114AA for having made false declaration under Section 77 of the Act. Penalty under Section 112 and Section 114AA of the Act - HELD THAT:- The imposition of penalty under Section 77 is not sustainable in law because Section 77 is applicable only when passenger fails to declare in his baggage any goods which is liable to confiscation whereas in the present case, it is on record that nothing objectionable was found in her baggage and it is only on a person gold ornaments were secreted - penalty imposed under Section 114AA set aside. Penalty under Section 112(a) of the Act - HELD THAT:- The penalty is upheld but the same is reduced to ₹ 2,25,000/-. Absolute confiscation upheld. Appeal allowed in part.
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