TMI Blog2022 (9) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... avention of some legal provision and, further, a finding to the effect that such contravention was not covered by any other penal provisions of the Act. These pre-requisites are missing in the impugned order. In the present case the ground on which the penalty has been imposed on Appellant i.e he was keeping silent about the illicit activities of Shri Jignesh, is not a valid ground for imposition of penalty under Section 117 of the Customs Act. No other evidence attributing knowledge or intention on the part of the Appellant has been relied upon. The Order of the Commissioner in so far as the same relates to imposition of penalty under Section 117 on Appellant is not sustainable - Appeal allowed. - CUSTOM Appeal No. 10307 of 2022 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces in the form of statements of persons involved in smuggling of gold, documents recovered after searches carried out at various locations, documents recovered and retrieved from the Mobile phones of various persons involved in smuggling of gold, data storage devices recovered from the residence of Ms. Nita C Parmar and also the email recovered from account of Shri Jignesh Savaliya and Shri Jitendra Rokad reveal that a Gold smuggling racket was orchestrated and operated by Shri Rutunga Trivedi, his wife Smt. Hina Rutunga Trivediand their employee and key associate Ms. Nita C Parmar. This smuggling activity was aided by Shri Jignesh Savaliya, Asst. Duty Officer of M/s Global Ground India Pvt. Ltd., ground handling agency working at Sardar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at SVPI Airport, Ahmedabad. The details recorded in the diary of Shri Jignesh Savaliya as well as in the WeChat messages recovered from his mobile phone were verified with the actual arrival dates of the persons as available in records of Airport and found to be correct. 2.2 With this background, show cause notices were issued proposing confiscation of the seized goods under Sections 111(d), 111(i), 111(I) and 111(m) of the Customs Act, 1962 and demanding customs duty and imposition of penalty under Section 112(a) 112 (b) and Section 114A Section 114AA read with Section 123 of the of the Customs Act. Appellant was also issued show cause notice for violation of provisions of Section 112(b), Section 114AA and Section 117 for abetting S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in Nov. 2015 and then after, appellant was never in touch with Jignesh. Hence, as soon as the Appellant came to know about smuggling of gold, he discontinued friendship with Jignesh. This fact is not disputed. Appellant was not involved in gold smuggling activity, hence the order imposing penalty is bad in law and requires to be set aside 3.1 He also submits that in the present matter Learned Commissioner has held that the present appellant has not done any activity which requires imposition of penalty under Section 112(b). He has held that the present appellant has not undertaken any activity in relation to smuggling of gold, but his role was limited to not exposing Shri Jignesh. On the basis of aforesaid finding, proposal to impose p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of contravention of some legal provision and, further, a finding to the effect that such contravention was not covered by any other penal provisions of the Act. These pre-requisites are missing in the impugned order. 5.1 We also find that in the present case the ground on which the penalty has been imposed on Appellant i.e he was keeping silent about the illicit activities of Shri Jignesh, is not a valid ground for imposition of penalty under Section 117 of the Customs Act. No other evidence attributing knowledge or intention on the part of the Appellant has been relied upon. 6. In view of the above, the Order of the Commissioner in so far as the same relates to imposition of penalty under Section 117 on Appellant is not sustainable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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