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TMI Blog2018 (9) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty from Rs. 2 lakhs to Rs. 1 lakh. The facts of the case in brief are that on 21.12.2013 at 1225 hrs at Jaipur International Airport from Oman Air Flight No.WY- 273 arrived from Muscat, the customer officers recovered a packet wrapped with brown adhesive tape and concealed in "roties" lying underneath seat no.19A. However, when it was opened, it as found to contain 2 gold bars of 1 kg each of 995 purity and 2 gold bars of 10 tolas each with purity of 999.0 of foreign mark, which was smuggled from Dubai to India. The gold was seized and confiscated. On inquiry, Amjad Khan admitted that his cousin Arif Khan had arranged his tourist visa and tickets in conjunction with one Aslam Khan. At the time of his returning from Dubai, Arif Khan ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.1.2014 wherein he admitted involvement of the appellant Mohsin Khan along with certain others. The appellant was summoned by the department. His statement under Section 108 was recorded on 21.3.2014 wherein he denied his involvement, but admitted having visited Dubai on four occasions; first time for excursion and other three times for exploring business opportunities as his father-in-law worked as contractor of POP and fall ceiling there. He maintained that the expenses of his four trips were borne by his father-in-law. However, the department disbelieved his statement and issued a show cause notice dated 16.6.2014 to him along with other persons. In reply to the show cause notice, the appellant refuted the allegations. The adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e basis of settlements of third parties and exaggerating circumstantial evidences. On hearing learned counsel for the appellant and perusing the impugned orders, we do not find any question of law arising in the present matter. The adjudicating authority was justified in recording a finding on available material about the involvement of the appellant with other accused and also taking note of the fact that charge sheet against him was also filed in the Court of Economic Offences, Jaipur and considering that he visited Dubai around the relevant time on as many as four occasions. The Commissioner of Central Excise (Appeals) imposed penalty of Rs. 2 lakhs on the appellant. The appeal filed by the appellant before the Tribunal was dismissed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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