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2017 (11) TMI 1003 - AT - CustomsPenalty - smuggling of gold by the process of courier - case of appellant is that the impugned order is passed merely on presumption and assumption without any legally sustainable evidence - Held that: - In view of the clear cut evidence by way of various statements recorded during investigations which have not been controverted by the appellants except saying that they are not concerned with the said courier and it does not belong to them - in view of the detailed reasoned order passed by both the authorities below discussing the role of each appellants in the matter of smuggling of gold by the process of courier, there are no infirmity in the impugned orders - appeal dismissed - decided against appellant.
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