9911796707
TMI Blog2008 (5) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... - ordered under Section 121 of the Act as also against penalty of Rs. 50,000/- imposed under Section 112(b) of the Act. In the impugned order, the learned Commissioner of Customs had also confiscated 59 gold biscuits of foreign origin seized from Shri Kondedan Sukumaran, S/o Shri Imbichunni under Section 111(d) and (1) of the Act. The said Shri Sukumaran's Appeal No. C/516/2005 was disposed of by this Bench vide Final Order No. 175/2008 dated, 27-2-2008. The case of Shri Koodathil Basheer is that the above currency, which was seized by the investigating officers from his possession, was meant for payment of consideration for an immovable property in terms of a sale agreement dated 9-10-1998 which had been entered into with another one Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idavit of Shri Kondedan Sukumaran S/o. Shri Velayuthan to prove his case based on the sale agreement, but the same was also not considered. For these reasons, it is prayed that the confiscation of the currency as well as the penalty be set aside. Learned SDR reiterates the relevant findings of the Commissioner and also submits that the belated retraction of confessional statement by Shri Basheer was also considered by the Commissioner and rejected on a reason stated in the impugned order. 2. After giving careful consideration to the submissions, we have found substance in some of the contentions raised by Shri Koodathil Basheer and his counsel. The currency was alleged to be sale proceeds of the smuggled gold. This allegation appears ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w any involvement of the appellant in the smuggling case. Indeed, learned Commissioner gave the appellant the benefit of doubt, after finding that his complicity was not established. Nevertheless, he proceeded to confiscate the vehicle with a redemption fine of Rs. 50,000/-. 4. After considering the submissions of both sides, we set aside the above confiscation on the very grounds mentioned by the Commissioner himself. Once the alleged complicity of the appellant with smuggling of gold biscuits was found to have been not established and the benefit of doubt given to the appellant, it was not open to the Commissioner to order confiscation of the vehicle. The appellant's claim that no nexus was established between the vehicle and the go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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