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Smt. Rama Jain Versus Commissioner of Customs, New Delhi

2015 (12) TMI 726 - CESTAT NEW DELHI

Penalty u/s 114 read with Section 4 of the Antiquities and Art Treasure Act, 1972 - Smuggling of antiques - Held that:- Joint operation with the help of CBI was conducted by opening the consignment at IGI Airport Air Cargo wherein it was found that certain items which are antiques and the statement of Shri Nand Ram was recorded. Later on with the help of Shri Nand Ram, the premises at Mahipalpur Extension was interrogated and there also some antiques were found. As per the statement of Shri Nand .....

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ppellant has taken the premises on rent from Shri Hitender Kumar. Infact, Shri Hitender Kumar was not the owner of the said premises. Therefore, the statement of Shri Hintender Kumar cannot be relied upon and I also find that no other evidence has been produced by the Revenue to implicate the appellant in the alleged activity of smuggling of antiques. As Revenue has failed to produce any positive evidence in corroboration of the statements of the co-noticees to impose penalty on the appellant, t .....

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toms Act, 1962 read with Section 4 of the Antiquities and Art Treasure Act, 1972. 2. The facts of the case are that on 20.12.2012, a consignment was intercepted on the basis of information of CBI, a joint surprise check at export unit of IGI Cargo Complex in respect of one consignment deposited by Shri Rajeev Gupta and Shri Nand Ram showing the consignee as Zurich Freilager Frachat, West Zurich was conducted. The consignor was shown as M/s. ICI India Ltd. and it was declared to contain gear cutt .....

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er of sculptures were found. During the course of investigation, it was revealed that the persons who were handing the work were Shri Rajeev Gupta and Shri Nand Kumar. But as per the statement of Shri Hitender Kumar, (whose elder brother was the owner of the said premises) and on the basis of statement of Shri Rajeev Gupta, the appellant was implicated, that appellant is the master mind behind the activity of smuggling of antiques and Shri Rajeev Gupta and Shri Nand Ram are the employees of the .....

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certain items which are antiques and the statement of Shri Nand Ram was recorded. Later on with the help of Shri Nand Ram, the premises at Mahipalpur Extension was interrogated and there also some antiques were found. As per the statement of Shri Nand Ram and Shri Rajeev Gupta it is alleged that the appellant is actively involved in smuggling and the said premises was on rent by the appellant and she is operating from there and Shri Rajeev Gupta are indulged in the activity of smuggling of anti .....

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