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2019 (6) TMI 279 - CESTAT MUMBAISmuggling - Confiscation of Gold - Gold carried and found concealed inside the inner supportive casing of the bag that was carried by the appellant - HELD THAT:- The gold being carried in the present facts and circumstances is not of commercial quantity. Secondly the appellant in the course of investigation upon detection of coated wire, admitted that he was carrying gold. The quantity in the present case is about 311.21 gm. Further that he was not carrying the gold as the carrier. At best it is the case of non declaration, amounting to smuggling. In view of the liberalised import policy for gold, the order of confiscation is modified and the goods allowed to be redeemable on payment of redemption fine. The redemption fine is fixed at ₹ 2.5 lakhs - Further personal penalty of ₹ 1,00,000/- under section 112 (a) & (b) of the customs act is reduced to ₹ 50,000/- - The penalty under section 114AA is not modified. Appeal allowed in part.
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