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TMI Blog2019 (8) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... i S. Guha, Suptd. (AR) for the Respondent(s) ORDER PER SHRI P.K. CHOUDHARY: Both the appellants filed these appeals against imposition of penalty of Rs. 3,00,000/- and Rs. 2,00,000/- on Shri Mayeenuddin and Shri Md. Saleh Ahmed respectively under Section 112(b)(i) of the Customs Act, 1962. The relevant facts of the case, in brief, are that on 02.03.2017, the Officers of the Customs, Headqu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of both the appellants. A Show Cause Notice dated 18.08.2017 was issued proposing confiscation of the seized gold and to impose penalty on the appellants. By the Adjudication order, the Commissioner confiscated the seized 20 nos. Gold bars absolutely and imposed penalties on the appellants. Hence, both the appellants have filed these appeals in respect of imposition of penalty. 2. The Ld. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods were smuggled or not. The question is as to whether penalty would be imposable on the appellants under Section 112 (b) (i) of the Customs Act, 1962. Section 112 deals with penalty of improper importation of goods etc. Section 112(b)(i) provides any person who acquires possession of or is in any way concerned in carrying removing, depositing, harbouring, keeping, concealing, selling or pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is stated by Shri Mayeenuddin that since there was no other customer in the shop at that time, he was going through the Accounts of the Shop. The Customs Officers immediately took possession of the orange colour polythene packet. Md. Saleh Ahmed who is the owner of M/s Zaman Traders stated that he deals with hardware items like sanitary goods, pipes, pipe fittings etc. Both the appellants in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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