TMI Blog2017 (5) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... bsolute confiscation is upheld. Penalty on Shri. Khemani Purushotam Mohandas, from whom the gold was seized - Held that: - Since Shri. Khemani Purushotam Mohandas was caught red handed having possession of smuggled gold penalty was rightly imposed upon him. Penalty on Shri Jitendra N. Jeswani and Shri. Narendra P. Jeswani, from whom Shri. Khemani Purshotam Mohandas, was continuously talking over phone while traveling - Held that: - Department could not produce any evidence to establish that both the appellants Shri Jitendra N. Jeswani and Shri. Narendra P. Jeswani were conspirator in the smuggling of goods - penalty set aside. Appeal allowed - decided partly in favor of appellant. - C/1100, 1248 & 1249/06 - A/87194-87196/17/SMB - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority should not have confiscated the gold bars absolutely whereas option of redemption on payment of reasonable fine should have been given to the appellant. Shri. Purushottam Mohandas Khemani prayed for waiver of penalty of ₹ 5,00,000/-. It was submission of the other two appellants Shri Jitendra N. Jeswani and Shri. Narendra P. Jeswani father and son duo that except telephone calls, no evidence was brought on record to establish that these two appellants are anywhere involved in the smuggling of gold bars by Shri. Khemani Purushotam Mohandas therefore penalty was wrongly imposed on them. 3. Shri. A.K. Singh, Ld. Addl. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andas referred to one Shri. Ashok Bhojwani for talking on the mobile and he did not talk to both the Jeswanis. Department could not produce any evidence to establish that both the appellants Shri Jitendra N. Jeswani and Shri. Narendra P. Jeswani were conspirator in the smuggling of goods. Though on the basis of telephone calls there is serious suspicion that these both persons are involved in the conspiracy of the smuggling of the gold but in my view the suspicion, whatever grave in manner, cannot take the form of evidence particularly when there is no corroborative evidence is available. I am therefore of the view that as per the available material being not sufficient, penalties on Shri Jitendra N. Jeswani and Shri. Narendra P. Jeswani ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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