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2024 (2) TMI 443 - AT - CustomsQuantum of penalty - Absolute confiscation - Smuggling of Gold Bars - prohibited goods or not - HELD THAT:- It is seen that in many cases, the Appellants were seen to be repeated offenders. Each of them has carried more than 30 pieces of gold bars with them without proper documents knowing fully well that these gold bars are liable to be confiscated. Further we see force in the arguments of the Learned AR that since no proper documents were available for these gold bars, they are to be categorized as prohibited goods. Hence, the submission of the Learned Counsel that penalty should be either equivalent to 10% of the quantified duty amount or Rs. 5,000/- whichever is higher, is rejected. Quantum of penalties imposed - HELD THAT:- It is seen that two other Noticees have approached the Hon’ble Calcutta High Court, which after going through the factual details has remanded the matter back the Tribunal to re-quantify the penalties imposed on them - it is noted that the present Appellants are not the main noticees, since they were neither the buyers nor sellers of these gold bars but were mere carriers probably getting a few thousand rupees for carrying these gold bars from one place to another - it is also taken into account that they may not be financially strong and hence take a more humane approach in quantifying the penalties on them. Appeal disposed off by way of remand.
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