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K. Sivamani And J. Anand Versus Commissioner of Customs, Trichy

2015 (11) TMI 1157 - CESTAT CHENNAI

Waiver of pre-deposit - Seizure of goods - Confiscation of gold biscuit - Attempt to smuggle gold - Held that:- Adjudicating authority passed a detailed order containing 29 pages and given detailed findings wherein he has brought out the modus operandi in the smuggling of gold by Shri J. Anand in carrying foreign marked gold biscuits. We find that there is no dispute on the fact of smuggling of gold by appellant Shri J. Anand. We find that statements were recorded and investigation was carried o .....

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tes to COEPOSA detention and not pertaining to seizure and confiscation of gold under the Customs Act. Therefore, the citations are not relevant to the facts of this case. Further, in the case of T.B. Lakshminarayanan (2011 (1) TMI 1341 - MADRAS HIGH COURT), the Hon'ble High Court on an identical case of smuggling gold biscuits ordered for predeposit of 50% of the penalty imposed on them.

As far as the second appellant is concerned, we find that adjudicating authority issued a show c .....

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edeposit of penalty imposed on Shri K. Sivamani. - Application Nos.C/Stay/40622/2013 in C/40912/2013 & C/Stay/40623/2013 in C/40913/2013 - MISC ORDER No.41389-41390/2015 - Dated:- 4-11-2015 - Shri R. Periasami, Technical Member And Shri P.K. Choudhary, Judicial Member For the Petitioner : Shri S. Satish Chandrasekaran, Advocate And Shri J.Shankarraman, Advocate For the Respondent : Shri Kailash Chandra Jena, ADC (AR) ORDER Per R. Periasami Both the stay applications are taken up together for dis .....

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Muniyan, the driver of the vehicle and Shri J.Anand s/o N. Jeyaraj. On detention and subsequent examination of the vehicle, 1 parcel was kept concealed below the floor mat of the left front seat of the vehicle and on further examination of the vehicle, six more parcels were found concealed in the right side arm rest of the same seat. On examination of the seven parcels, in the presence of two independent witnesses, it was found to contain 156 nos. foreign markings gold biscuits totally weighing .....

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fiscation of gold biscuits under Section 111 (d) and 111 (e) of the Customs Act along with packing material under Section 119 and also confiscated the Vehicle TATA Sumo Grande (EX) and ordered for enforcement of bank guarantee furnished by the vehicle owner for ₹ 1.25 lakhs towards appropriation of the liability of fine in lieu of confiscation. He also imposed a penalty of ₹ 2,50,00,000/- each on Shri J. Anand and Shri K. Sivamani, under Section 112 (a) of the Customs Act. Hence the .....

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under Section 108 of the Customs Act which is recorded in Tamil. He further submitted that appellant was never explained during the proceedings that the statements will be used against them. No other incriminating documents were seized and relied by the adjudicating authority. He relied the following citations :- (1) Noor Aga Vs State of Punjab & Anr. (2008) 16 SCC 417 (2) Nathella Sampathu Chetty and Other Vs CC Madras AIR 1962 SC 316 (3) Ved Parkash Sikiri Vedi Vs UOI Judgement by High Co .....

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ds for waiver of predeposit of penalty. 3.1 Ld.Advocate Shri J. Shankarraman, appearing for Shri K. Sivamani submits that he neither owned the gold nor transported the gold for the appellant Shri J. Anand whereas he has been issued with SCN for imposition of penalty under Section 112 (a) for abetting, harbouring in the attempt of smuggling of gold. He pleaded for total waiver of predeposit as he has not played any role. 4. On the other hand, Ld.A.R. vehemently opposed the appellant's plea fo .....

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ining 29 pages and given detailed findings wherein he has brought out the modus operandi in the smuggling of gold by Shri J. Anand in carrying foreign marked gold biscuits. We find that there is no dispute on the fact of smuggling of gold by appellant Shri J. Anand. We find that statements were recorded and investigation was carried out, mahazars were drawn and panchnama filed. The goods were physically concealed in the arm rest of the vehicle. Both mahazar of seizure of gold and statement recor .....

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