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2018 (9) TMI 509 - CESTAT NEW DELHIPenalty u/s 112 (b)(ii) of the Customs Act, 1962 - Smuggling - Gold - it was alleged that the appellant is guilty of being party to the smuggling activity in respect of seized gold - Held that:- For his indulgence in the facilitation of smuggling activity at the Airport. The appellant at relevant time, had been working Bird Worldwide Freight Pvt. Ltd. as he was authorized cargo handling agent at there. He has lost the job after his involvement in the smuggling activity, he has accepted his mistake and prayed for lenient view while imposing penalty. The appellant suffered a lot by loss of his job and thriving on a meager salary. It would be difficult for him to arrange such a huge amount of personal penalty. In this case the adjudicating authority has not made any distinction between the main smuggler and his accomplish i.e. the appellant - the penalty imposed appears to be too harsh and beyond the propensity of the offence committed by the appellant. Penalty imposed reduced to ₹ 4 lacs., to be adjusted out of pre deposit and balance amount to be paid in installment of ₹ 10,000/- per month till the amount of penalty imposed is recovered from the appellant - appeal disposed off.
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