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2009 (12) TMI 280 - AT - CustomsSmuggling- Penalty- In this case a Show cause Notice had been issued to the Appellant for smuggling the gold and jewellary from Singapore to India by misusing the benefits extended to passengers staying abroad for more than six months. The adjudicating Commissioner has absolutely confiscated the seized gold jewellery arid the seized foreign currency. He also imposed penalties of Rs.50,000/- each on the passengers in addition to pert- ally of Rs.10,00,000 on Shri G.V. Ramesh, Rs. 2,00,000/- on Shri Lakshmi Narayan and Rs.1,00,000/- each on S/Shri Parthiban, Kathiresan, Janaki Raman and Vijay. He has also confiscated 10,000 Singapore dollars seized from Shri Abirami Jewellery owned by Shri Ramesh and allowed redemption of the same on payment of a fine of Rs.1,50,000/-. The Toyota Quails car was also confiscated but allowed redemption on payment of a fine of Rs.1,00,000/-. Held that- Considering the fact that they were induced by Shri Ramesh and his associates to carry the impugned gold jewellery and foreign currency for a consideration and the consideration has been stated only to be Rs.2,000/- in the statements recorded from them as well as from the associates of Shri Ramesh separately, the penalty of Rs.50,000/- each imposed on them appears to be harsh on them. At the same time, the amount cannot be reduced to such an extent as to encourage them to commit the same wrongs repeatedly and it should also be deterrent enough to prevent other passengers to act as carriers. Hence, keeping both considerations in view, reduce the penalty in respect of the 11 passenger-appellants from Rs.50,000/- each to Rs.10,000/- (Rupees ten thousand only) each. In the result, the appeals filed by S/Shri G.V. Ramesh, Lakshmi Narayan, Kathiresan, Janakiraman and Parthiban are dismissed. The other 11 appeals filed by the 11 passenger-appellants are partly allowed by reducing the penalties imposed on them from Rs.50,000/- each to Rs.10,000/- (Rupees ten thousand only) each as indicated above
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