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2019 (11) TMI 972 - HC - CustomsImposition of penalty - Smuggling - Gold - appellant is accused of procuring illegally imported gold, handling the same and causing transportation thereof to the ultimate recipient Kawale in Mumbai - HELD THAT:- We regret to note that a high official like the Commissioner gives expression to his emotion in the order, in stead of making proper adjudication in accordance with law. In order to hold the appellant guilty, his involvement in the smuggling chain had to be stated, based on evidence or on presumption from the absence of it and, thereafter, on a proper application of the law the amount of penalty should have been considered. Regrettably, the Tribunal also fell into the same error endorsing the above finding of the Commissioner reducing the penalty. On what basis the penalty was being reduced was also required to be indicated with reasons. We find the absence of it. The entire matter remanded back to the Commissioner (Prev.) West Bengal, Kolkata to decide the case afresh in accordance with law with reasons upon giving hearing to the interested parties within six months of communication of this order - appeal allowed by way of remand.
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