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2017 (8) TMI 146 - AT - CustomsAbsolute confiscation of vehicle - smuggling of Gold - claim of appellant is that she had no knowledge of the alleged offense. Further, she was not available at the time of seizure, imposition of penalty is not justified - whether the appellants had any knowledge of the seized gold recovered from the vehicle for the purpose of imposition of penalty under section 112 of the Act? - Held that: - The enquiry officers proceeded on the basis of probability of the knowledge of the appellant No.1 and there is no attempt to prove it at all. It is well settled that the penalty cannot be imposed merely on the basis of suspicion unless there is sufficient material available on record. There is no evidence on record to show that the appellants were actually in possession of the seized goods. It is noted that there were co-occupants in the seized vehicle - penalty set aside. The Tribunal in the case of Jai Narain Verma v. Collector of Customs, New Delhi [1994 (2) TMI 171 - CEGAT, NEW DELHI], set aside the penalty on the appellant and observed that burden of establishing appellant s involvement in offence not discharged by department beyond doubt, there being no evidence to link appellant with the contraband gold. The imported gold bars were recovered from the vehicle and, therefore, confiscation of the conveyance and imposition of redemption fine under section 115 of the Act is justified - penalties set aside. Appeal allowed - decided partly in favor of appellant.
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