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2009 (9) TMI 412 - AT - CustomsConfiscation and penalty- 5 boxes containing 2514.750 gms of 16 to 18 carats purity smuggled gold valued at Rs.7,97,731/- were recovered by the Police Sub-Inspector Shri M.J. Parmar at Panchkoshi B-Division, Jamnagar from the goldsmiths of Jamnagar and Bhuj under Section 102 of the Criminal Procedure Code. The said action was taken on the basis of information received by the DSP, Jamnagar that two persons viz. Shri Abbas Jaku Bhaya and Shri Talab Siddik Sanghar, both of Sikka, Jamnagar had smuggled the gold ornaments from Dubai (Malgoi) and brought to Salaya (India) in a vessel of Salaya during the month of December, 1993 and the same were disposed of to goldsmiths of Jamnagar and Bhuj. The seven gold bars of 16 to 18 carats purity contained in 5 boxes totally weighing 2514.750gms having value of Rs.7,97,731/- were handed over by Shri M.J. Parmar, PSI to the Customs Department on 11-4-94 for taking action under the provisions of Customs Act, 1962. Held that- In view of the above, I do not find any valid reason to interfere with the order confiscating gold bars absolutely to the Government by the Commissioner in view of the fact that the same were smuggled into India in contravention of the provisions of Customs Act, 1962 and therefore are liable to confiscation under Section 111(d), 111(e) and 111(i) read with Section 120(1) of Customs Act, 1962.Accordingly, penalties imposed upon the appellants under Section 112(b) of Customs Act, 1962 are reduced to the amounts.
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