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2016 (10) TMI 641 - CESTAT NEW DELHI

2016 (10) TMI 641 - CESTAT NEW DELHI - TMI - Smuggling of gold bars - concealment of gold bars in the baggage - non-declaration of value - concealment of gold bars in order to avoid duty - confiscation of gold bars - imposition of penalty u/s 112(a) and (b) and 114AA of the Customs Act 1962 - The plea to reduce the penalty u/s 112 and to set aside the penalty u/s 114AA on the ground that the appellant is a poor, uneducated and unemployed labour who has gone to Riyadh with a purpose of earning mo .....

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count of the fact that the gold in question stands absolutely confiscated. - Reliance placed in the decision of the case Zainuddin Vs. CCE Hyderabad [2015 (11) TMI 32 - CESTAT BANGALORE]. - Penalties u/s 112 reduced on account of the fact of absolute confiscation of the goods and penalty u/s 114AA set aside in as much as there cannot be said to have been any short levy on account of absolute confiscation. As such by following the said decision of the Tribunal, penalty imposed u/s 112(a) .....

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e was intercepted by the Custom officers near the exit gate after he had crossed the green channel and on suspicion was diverted for x-ray screening of his baggage. During the x-ray screening, two iron presses were recovered from his bag which were opened with the help of a screw driver and were found to have concealed three gold bars glued to the base of the press with adhesive tape. A Vaseline jar found from the said baggage was also opened and 4 gold bars were found to have been dipped in the .....

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of the appellant recorded on the spot, he had studied upto fourth standard and had gone to Riyadh to work as a labourer. As his sister was to get married in near future, he brought the gold for the marriage purposes, he admitted that the gold bars in question were concealed in his personal belongings and he was aware of the fact that gold could not be brought freely, without payment of duty to India. 3. In view of the above, proceedings were initiated against the noticee resulting in passing of .....

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evidences available on record, including the initial statement of the appellant deposing that the gold in question was brought for the purpose of marriage of his sister, and not for indulging in any business activities of trading the same in the market. The prayer in the appeal is to reduce the penalty of ₹ 2 lakhs imposed under section 112 of the Customs Act and to set aside the penalty imposed under section 114AA. Reliance stands placed upon the Tribunal order in the case of Zainuddin V .....

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in an effective manner and the appellant also crossed the green channel without declaring the same. Not only that, the embarkation slip filed by the appellant, also left column 6 as blank which required him to declare the value of the dutiable goods. The said facts are not being denied by the appellant and stand accepted. The plea to reduce the penalty under section 112 and to set aside the penalty under section 114AA is based upon the fact that the appellant is a poor, uneducated and unemploye .....

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n him needs some interference on account of the fact that the gold in question stands absolutely confiscated. 7. The reliance by the Ld. Advocate on the Tribunal's decision in the case of Zainuddin is appropriate. Para 9 of the said decision reproduced as under: "The appellants had submitted that a calculation sheet which shows that the profit taking the present market value as on 15.12.2013 was only ₹ 16 lakhs. The margin has gone up now since the exchange rate between dollar and .....

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