TMI Blog2020 (9) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... m Singapore into India without payment of applicable duties and without even declaring the same when he was duty bound to do so. The purchase of the same and the final destination/usage may not be of any significance when such an act of smuggling is carried out, since what is important is primarily the declaration, followed by the payment of applicable duties/taxes. Further, the appellant has a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al No. 192/2019 dated 06.09.2019, whereby learned Commissioner of Customs (Appeals-I) has upheld the absolute confiscation of six gold bars. 2. When the matter was called out, Shri K.P. Padmanabhan, Learned Advocate appeared for the appellant and reiterated the grounds urged before the lower authorities. He also contended that the so-called voluntary statement of the appellant relied upon by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12/2017, which fact has not at all been explained anywhere. He would also submit that the appellant upon landing in Chennai Airport, himself opted for green channel and on suspicion he was questioned/searched, which resulted in the detection of smuggled gold bars and the appellant explained that he was carrying the above goods for somebody else. On a later date, the appellant explained that the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... important is primarily the declaration, followed by the payment of applicable duties/taxes. Even though the appellant has pleaded ignorance and co-operation, the same would at best be a mitigating factor which ipso facto would not take away the guilt of trying to bring in the goods without payment of duty. Further, the appellant has also pleaded that he was a law abiding citizen but when the law m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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