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2020 (8) TMI 553 - HC - CustomsSmuggling of Gold Bangles - section 123 of the Customs Act, 1962 - Interpretation of statute - section 11 of the Customs Act, 1962 read with Import Control Order No. 17/55 dated 01-12-1992 - applicability of the provision of section 111(b) & (d), 112(b) (i), 114AA, 117 & 123 of the Customs Act, 1962 while reversing the Judgments dated 26-04-2018 & 11-10-2018 passed by the Adjudicating Authority - appreciation of evidences on record. HELD THAT:- Respondent No. 1 was intercepted at the airport security point under the suspicion that she was carrying gold bangles made of smuggled gold. Pursuant to show cause notice proceedings order for confiscation and fine was passed. The Tribunal set aside the order passed by the Adjudicating Authority and confirmed by the Appellate Authority. Perusal of the materials on record and the impugned judgment, would show that the entire issue is based on appreciation of evidence on record. It is a pure question of fact. No question of law arises. Appeal dismissed.
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