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2015 (11) TMI 1157 - AT - CustomsWaiver of pre-deposit - Seizure of goods - Confiscation of gold biscuit - Attempt to smuggle gold - Held that:- Adjudicating authority passed a detailed order containing 29 pages and given detailed findings wherein he has brought out the modus operandi in the smuggling of gold by Shri J. Anand in carrying foreign marked gold biscuits. We find that there is no dispute on the fact of smuggling of gold by appellant Shri J. Anand. We find that statements were recorded and investigation was carried out, mahazars were drawn and panchnama filed. The goods were physically concealed in the arm rest of the vehicle. Both mahazar of seizure of gold and statement recorded under Section 108 of Customs Act are valid evidence under the Customs Act as officers of Customs are not police officers. We have perused the citations relied by the appellant including the citation of Hon'ble High Court in the case of Ved Parkash Sikiri Vedi Vs UOI (1990 (8) TMI 395 - DELHI HIGH COURT) relied by the advocate relates to COEPOSA detention and not pertaining to seizure and confiscation of gold under the Customs Act. Therefore, the citations are not relevant to the facts of this case. Further, in the case of T.B. Lakshminarayanan (2011 (1) TMI 1341 - MADRAS HIGH COURT), the Hon'ble High Court on an identical case of smuggling gold biscuits ordered for predeposit of 50% of the penalty imposed on them. As far as the second appellant is concerned, we find that adjudicating authority issued a show cause notice alleging that he played a role in abetting, harbouring and dealing with smuggled gold biscuits based on recorded statements and no other evidence has been brought out against him. The only evidence brought out that he mediated, contacted and made calls and was in constant touch with Shri Anand. We find merit in the plea that he has not played a conscious and active role in the entire smuggling activity. Therefore, taking into facts and circumstances of the case, we grant waiver of predeposit of penalty imposed on Shri K. Sivamani.
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