TMI Blog2016 (10) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... e of his sister. The evidences leading to the facts that marriage ceremony was to take place in near future stands placed on record by him. Though the fact is that he violated the law of the land by trying to smuggle gold into the land, I am of the view that penalties imposed upon him needs some interference on account 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant intended to smuggle the said gold bars. 2. As per the statement 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 the present impugned order vide which the gold in question stands absolutely confiscated along with imposition of penalty of ₹ 2 lakhs under section 112(a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 unemployed labour who has gone to Riyadh with a purpose of earning money for improving the financial condition of his family. The gold in question was purchased by the appellant and was brought to India for the purpose of marriage of his sister. The evidences leading to the facts that marriage ceremony was to take place in near future stands placed on record by him. Though the fact is that he viol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der that since gold has been absolutely confiscated, it would be appropriate to reduce the penalty to a nominal amount. Accordingly, the penalty imposed on the appellants is reduced to ₹ 1 Lakh each. The confiscation of Indian currency and foreign currency is also upheld. Penalties under section 112 were reduced on account of the fact of absolute confiscation of the goods and penalty under section 114AA was 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, I reduce the penalty imposed under section 112(a) and (b) to ₹ 1 lakh and set aside the penalty imposed under section 114AA. 8. But for the above reduct ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
