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2021 (11) TMI 962 - CESTAT CHENNAILevy of penalty u/s 112 of Customs Act - illicit import of Gold and silver - misdeclaration of goods - no valid permit / licence / documents for the licit import of goods - Courier Imports and Exports (Clearance) Amendment Regulations, 1998 - HELD THAT:- Apparently, nothing is placed on record as to any investigation on the role of one Salman to link his alleged smuggling activities with the appellants, to establish their connivance in smuggling gold into India through courier - Nothing is placed on record as to how the appellants are treated as importers, to fit in under the mischief of ‘Section 112’ of the Customs Act, 1962, like the prior agreements, contracts, etc., to justify the penalty under ‘Section 112’ ibid. ‘Section 112’ ibid. has two limbs: either (a) or (b); no specific averment is made as to the role of the appellants to justify the levy of penalty. The two limbs under the above Section are specific and hence, the Revenue has to invariably specify the guilt as to whether the same is under (a) or (b). The Revenue, having alleged one Salman as the mastermind, has not bothered to place anything on record, which has left innumerable doubts and questions unanswered, like the above. Penalty, therefore, cannot be imposed on surmises, assumptions and presumptions and there is not even any circumstantial evidence brought on record against these appellants, to justify penalty under ‘Section 112’. The one and only allegation against these appellants is that they knew one Salman, the alleged mastermind. They have not even bothered to make proper investigation, and not even of the courier agency who is responsible for couriering the parcel without proper verification, at its end - the penalty levied under ‘Section 112’ of the Customs Act, 1962 is arbitrary and unjustifiable. Appeal allowed - decided in favor of appellant.
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