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2016 (7) TMI 793

Head Note / Extract:
Import of baggage without declaring goods - Levy of penalty - carrying contraband or dutiable goods - passing through green channel - Held that:- Government notes that not only the applicant attempted to smuggle the impugned goods in substantial quantity but it is also an uncontested fact on record that he also colluded with and abetted with another passenger to facilitate smuggling of the impugned goods. Therefore the applicant has rightly been held as liable for penalty under Section 112 of the Customs Act, 1962. As regards the quantum of penalty Government notes that the fine and penalty imposed by the original authority is commensurate to the value of the goods and is not harsh considering the role of Shri.Gagan Preet Singh in facilitating the smuggling of impugned goods. Keeping in view the gravity of offense and overall circumstances of the case and the value of the impugned goods, the Commissioner (Appeals) has erred in reducing the redemption fine and penalty on the applicant. Government therefore restores the quantum of redemption fine and penalty as imposed by the original adjudicating authority. - Decided in favor of revenue.


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