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2022 (4) TMI 1216 - AT - CustomsSmuggling - Gold Jewellery - Currency - Sony Bravia TV - entire case is based on the statements recorded from the appellant Shri Rajan Ran - retraction of statements - Absolute Confiscation - penalty - HELD THAT:- The department does not have a contention that the appellant does not fulfill the criteria of an eligible passenger. In case an eligible passenger intends to import gold, he has to make a declaration at the airport. The case of the department is that the appellant has not declared any dutiable goods. It is also stated that the declaration form filled in by him was collected by the customs officers. The learned counsel for appellant has asserted that as no such declaration form has been made part of the relied upon documents, the allegation that the appellant has attempted to smuggle the gold without declaring cannot be accepted. Though it may be true that the declaration has not been made part of the relied upon documents, it has to be seen that the appellant was intercepted at the exit gate - There is no statement from Vasu Arumugam and the department has not been able to establish the connection between the appellant and Shri Vasu Arumugam. For these reasons, there are no doubt to hold that the view taken by the adjudicating authority that the goods are liable for confiscation are legal and proper and does not merit interference. The appellant has to be given an option to redeem the gold jewellery and currency and the Sony Bravia TV which was imported been carried by him. The appellant, however, has to pay redemption fine to the tune of 10% of the value of the goods as noted in the impugned order as redemption fine for release of the gold jewellery, currency and Sony Bravia TV. Penalty imposed upon the appellant - HELD THAT:- There was no attempt to conceal the gold jewellery by the appellant. However, he has proceeded through the green channel and about to exit the airport without paying the customs duty. A penalty of ₹ 55 lakhs under section 112(a) of the Customs Act, 1962 seems to be on the higher side and we hold that penalty of ₹ 10 lakhs would suffice to the circumstances. The penalty imposed upon shri Vasu Arumugam is reduced from ₹ 10 lakhs to ₹ 5 lakhs. The impugned order is modified to the extent of setting aside the absolute confiscation and allowing the appellant to redeem all items confiscated by paying ₹ 25,00,000/- as redemption fine on all the items confiscated - penalty imposed on the appellant Shri Rajan Ran is reduced from ₹ 55,00,000/- to ₹ 10,00,000/- and the penalty on other appellant Shri Vasu Arumugam is reduced from ₹ 10,00,000/- to ₹ 5,00,000/-. Appeal allowed in part.
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