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2022 (8) TMI 335 - AT - CustomsSmuggling - Gold Bars - gold having been concealed in the embroidery machines and that the entire transaction for purchase and import of the machines was handled by the Appellants herein - statement recorded by the DRI officers, admissible evidences or not - Absolute Confiscation - Penalty - HELD THAT:- In the present case there is no dispute about illicit transaction of gold bars. Therefore impugned order of Ld. Commissioner (Appeals) has rightly upheld the absolute confiscation of the gold bars. As regard the prayer of the appellants that the confiscated goods should have been allowed to redeem on payment of fine, looking to the nature of the case, there are no illegality in the action of the ld. Adjudicating authority for absolute confiscation of the gold bars, therefore absolute confiscation is upheld. It is also found that in the present matter Ld. Commissioner (Appeals) has rightly imposed the penalties on Appellants. Therefore the same is also not required any interference. It is established from the records that Shri Nareshbhai Savaliya masterminded the entire modus of smuggling of Gold bars by concealing the same in the embroidery machine exported by his overseas firm M/s Pali Overseas Trading Co., FZC, UAE to India - Department has produced sufficient evidence to establish that both the appellants were conspirator in the smuggling of goods. Appeal dismissed.
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