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2019 (7) TMI 341 - AT - CustomsSmuggling - Gold - likely to smuggle gold by way of concealment on person without declaring the same to the Customs authorities and without payment of duty - retraction of statements - HELD THAT:- As per the Mahazar and the Statements of the appellants, they have confessed their guilty. As far as their retraction by executing sworn affidavits dt. 27/10/2015, this affidavit has not been filed before the lower authorities including the Commissioner(Appeals). Further, the alleged affidavit and statements record on 07/01/2016 wherein also the appellants did not state that they retract their statements recorded on 15/10/2015. The appellants have confessed their guilty by specifically confessing the same in their statement and the Mahazar proceedings both dt. 15/102015. Further, the allegation of the appellant that there is a violation of Section 110(2) as the notice of seizure has not been given to the appellants within the period of six months as stipulated in the said provisions. There is no infirmity in the impugned order as far as absolute confiscation of the goods are concerned and there is no violation of the provisions of Section 110(2) read with Section 153 of the Customs Act. Imposition of penalty of ₹ 8 lakhs under Section 112 - HELD THAT:- The imposition of penalty of ₹ 8 lakhs is on the higher side and therefore, the penalty reduced to ₹ 1 lakh on each of the appellant. Imposition of penalty under Section 114AA of the Customs Act, 1962 - HELD THAT:- The penalty under Section 114AA can only be imposed if the person knowingly or intentionally makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document which is false or incorrect in any material particular - in the present case, the appellants have not made intentionally any false sign or declaration, incorrect statements or declarations to attract penalty under Section 114AA of the Act. Appeal allowed in part.
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