TMI Blog2019 (6) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1962 - the penalties imposed on the three appellants under Section 112 (b)(i), are justified considering their involvement in the smuggling of 10 pieces of gold biscuits of foreign origin - the penalties imposed under Section 112 (b)(i) on the three appellants for their purported smuggling on the basis of their voluntary statements only which is not corroborated with any evidence, have been rightly set aside by the First Appellate Authority as no penalty can be imposed on the appellants for their past acts of smuggling on presumption. Appeal dismissed. - C/75479-75481/2018 - FO/77233-77235/2018 - Dated:- 4-1-2019 - Shri P. K. Choudhary, Member (Judicial) For the Appellant(s) : Shri Shri Bhaskar Deb, Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o mobile phones of the said two persons were seized under the provision of Section 110 of the Customs Act, 1962, on 16.03.2016 and a Panchanama was drawn detailing the events. On 01.04.2016, the seized 10 nos. of gold biscuits were taken to M/s. Sidhanath Computerized Gold Testing, 23 Central Road (Amiyasagar par), Agartala for testing their purity and as per their test report, the purity of the gold biscuits verified from 99.82% to 99.93% and were of 23.95 Carat to 23.98 Carat. Shri Tanmoy Saha and Shri Alekh Hossain were arrested on 17.03.2016 under Section 104 of the Customs Act, 1962 for committing offence punishable under Section 135 of the Customs Act, 1962 and were produced before the Addl. Chief Judicial Magistrate, W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gin. He had received gold biscuits through Shri Tanmoy Saha and Shri Alekh Hossain 15 to 20 times prior to this occasion. He sold all these gold biscuits to one Raju whose contact number and address was not known to him. These three persons never retracted their statements subsequently. Show Cause Notice in the instant case, was issued on 08.09.2016. 3. Following the above seizure and Show Cause Notice, Addl. Commissioner of Customs vide his order dated 17.02.2017:- (i) Ordered for absolute confiscation of the 10 Nos. of foreign origin gold biscuits totally weighing 1165.710 gms and valued at ₹ 33,82,560/- (Rupees thirty three lakh eighty two thousand and five hundred and sixty) only seized vide case no 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Act, 1962 to their respective owners. (vi) Imposed penalty of ₹ 3,00,000/- (Rupees three lacs only) on Shri Tanmoy Saha, S/o Shri Subrato Saha, Village-Taranagar, P.O. Mohanpur Sidhai, P. S. Mohanpur, District- Tripura (WB), Tripura-799211 under Section 112(b) (i) of the Customs Act, 1962 for his involvement in the smuggling of 10 nos. of foreign origin gold biscuits totally weighing 1165.710 gms and valued at ₹ 33,82,560/- (Rupees thirty three lakh eighty two thousand and five hundred and sixty) only. (vii) Imposed penalty of ₹ 3,00,000/- (Rupees three lacs only) on Shri Alekh Hossain, S/o Shri Mulekh Hossain, W No. 34 Rajnagar, P. O. battala, District- Tripura (W), Tripura-799002 under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ieces of gold biscuits of foreign origin, approximately valued at ₹ 1.35 Crore, in past 15 to 20 occasions. (xi) Imposed penalty of ₹ 10,00,000/- (Rupees ten Lacs only) on Shri Sudip Saha S/o Shri Dilip Saha, W. No. 19, Shibnagar, MBB Club Road, P. S. East Agartala, District Tripura(W), Tripura-799004 under Section 112(b) (i) of the Customs Act, 1962 for his involvement in the smuggling of at least 40 pieces of gold biscuits of foreign origin, approximately valued at ₹ 1.35 Crore, in past 15 to 20 occasions. (xii) Imposed penalty of ₹ 50,000/- (Rupees fifty thousand only) on Shri Alekh Hossain, S/o Shri Mulekh Hossain, W. No. 34 Rajnagar, P. O. Battala, District Tripura(W), Tripura-7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trate even when they were produced before him after the arrest. He has also submitted that the allegations on procedural lapses raised by the appellants, appears to be frivolous and do not hold water in as much as, Shri Alekh Hossain himself took out from his trouser pocket (the seized gold biscuits) and handed over to the DRI officers and they were not searched. Also, they did not made any requisition for search in presence of the Gazetted Officer of Customs or the Magistrate. The Inspector or I.O. who has prepared the inventory and effected seizure is the Proper Officer as per Notification No.40/2012 Cus. (NT) dated 02.05.2012. Moreover, application under Section 110(1B) of Customs Act, 1962, was not made as the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X
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