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2024 (3) TMI 416 - CESTAT KOLKATAPenalty on daily wager - confiscation of the seized Gold - HELD THAT:- We find that in this case, it is a fact on record that the appellant was carrying a contraband goods, which are notified items in terms of Section 123 of the Customs Act, 1962 and the appellant has failed to show the licit documents for possession of the same. Thus, the gold has rightly absolutely confiscated and the same has not been claimed by the appellant being owner of the same. Further, it is a fact on record that the appellant is a poor fellow, who is a daily wager and has come to the city at Kolkata for earning purposes. Taking into account the financial condition of the appellant, although the appellant is liable to be penalized, but the quantum of penalty is reduced to Rs.25,000/-. Hence, the appeal is disposed off.
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