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2024 (3) TMI 412 - CESTAT KOLKATASmuggling of gold - Imposition of penalties u/s 112 - HELD THAT:- We find that the appellants have never admitted that they were having any knowledge of smuggling of gold. The trolley bags were exchanged by Shri Pahalad Soni and Chhotu, which were having gold in the handle. They were bonafidely carrying the bags. Therefore, as they have no knowledge about the gold concealed in the bags and these facts are not disputed by the Revenue. We also find that that the appellants had never admitted that they have any knowledge during carrying of the gold in the bags and Shri Pahalad Soni, who is held to leader of the group, has admitted that he has changed their bags by the trolley bags which are carrying gold. Thus, the appellants are totally innocent in the said act of smuggling of gold by Shri Pahalad Soni or Chhotu. Therefore, the penalties on the appellants are not imposable. Accordingly, the penalties imposed on the appellants are set aside and the appeals are allowed with consequential relief, if any.
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