9911796707
TMI Blog2023 (5) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... currencies of different denominations of total value of Rs.1,09,97,447/- was recovered from both the passengers. They both were enquired and the follow up searches were made on his residence on 06.07.2017. Statement of Shri Deepak Batra was recorded on 06.07.2017 under Section 108 of the Customs Act, 1962. He informed that Shri Janki Dass Madan, Shri Abheek Madan and Shri Ram Dass Madan all residents of C-161 EF, Street No.7, Majlis Park Azadapur, New Delhi had handed to him the said currency for purchasing gold in Bangkok. He acknowledged for doing the same for the last four years for Shri Ram Dass Madan. 1.2 He further stated that foreign currency used to be arranged by Shri Abheek Madan who along with Shri Ram Dass Madan used to sell the illegally imported gold. The profit used to be shared by three of the above named co-appellants and by Shri Deepak Batra. When he was taken to his residence along with the search warrant on 06.07.2017 itself except to the foreign currency as mentioned in the annexure to Panchanama dated 06.07.2017 drawn at the residence premises at A-60, 1st Floor, South Extension Part-1, New Delhi nothing else was recovered from his premises. However, Shri Dee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Deepak Batra too, that on several earlier occasions they have visited Bangkok to execute the same modus operandi to smuggle gold and foreign currency. After recording these statements, the statement of Shri Amar Singh alias Punjabi, the driver of Shri Deepak Batra was also got recorded on 07.07.2017 who admitted to often receive parcels from Shri Ramdass Madan to be handed over to Shri Deepak Batra. 1.5 Based on these statements, the incriminatory documents and gold recovered and the documents pertaining to several times travel details to Bangkok, Show Cause Notice No. 07/2017 dated 04.01.2018 was served upon the appellants proposing the confiscation of foreign currency recovered from Shri Deepak Batra and from residence of Shri Janki Dass Madan along with the Indian currency of Rs. 27.5 Lakhs and gold 195 grams recovered from the residence of later. Observing all the appellants to be the habitual offenders for exporting foreign currency and illegally importing gold with an intent to evade the payment customs duty that the penalty was also proposed on all of them under Section 112(a), 112(b) and 114AA of the Customs Act, 1962. The said proposal has been confirmed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant is wrongly held to be the sale proceeds of smuggled goods. Any such reference is missing in the Panchanama dated 06.07.2017. In the given circumstances, there was no occassion for imposition of any penalty either under Section 112 or under Section 114 of the Act. With these submissions, the order of Commissioner (Appeals) is prayed to be set aside and the appeals herein are prayed to be allowed. 4. Department on the other hand has impressed upon the correctness of the order under challenge. It is submitted that all the appellants in their statements recorded under Section 108 of the Customs Act, 1962 have specifically admitted the entire modus operandi of illegally getting the foreign currency and for illegally importing gold from foreign countries to India being concealed in the baggage with the sole intent to evade the customs duty and for earning the better profits by selling the smuggled gold at the market prices. It is further mentioned that there has been the recovery of foreign currency from the residence of Ms. Janki Dass Madan as well. The recovery corroborates the admissions made by the appellants in their statements. The request for crossexamination of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a who explained that those are about the expenses, which four of them (Shri Deepak Batra and three of the appellants) used to incur abroad. It was specifically stated that maintenance of said account of expenditure incurred during visits abroad was necessary to calculate the net profit after deducting the actual expenses because the profits used to be equally shared among four of them. The abbreviations of the said WhatsApp chats have duly been explained by Shri Deepak Batra to stand for personal expenses and profits. I further peruse that Shri Deepak Batra, when he was asked for the purchase bill of foreign currency and gold carried by him, he specifically stated that the entire purchase of foreign currency and gold was in cash. The profit was also used to be shared in cash and hence there are no cash memos or bills for those dealings. However, he had some bills and cash memos for purchase for food supplements. Hence, no document could at all be provided by Shri Deepak Batra about carrying foreign currency, except for the expenses incurred on flight, hotel tickets and visa charges. Based on the said statement that the statement of three of the appellants were recorded. 7. I obser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of Shri Ram Dass Madan about visiting Bangkok and Singapore several times either alone or with Shri Deepak Batra with the purpose of bringing foreign currency and gold illegally so as to make the better profit to be shared among four of them. Shri Abheek Madan has gone to the extent of admitting that since September 2016 , they have smuggled around 12 to 13 Kgs of gold inside India and smuggled out foreign currency equivalent to INR 6 to 7 crores. He has clearly explained the modus operandi of illegally bringing gold and currency from Bangkok and Singapore while acknowledging that he was the mastermind for the said modus operandi and used to coordinate for four of the partners of the firm M/s. S.S. and Sons. From the Panchanama dated 06.07.2017 about search and seizure from the residential premises of the appellants, it is apparent that three of them reside at the same address however at the different floors thereof. The foreign currency as well as gold of 999.99 and 996.5 purity was recovered from the floor of Shri Janki Dass Madan along with certain diaries/files. The documents therein in the form of kacha parchis are admitted in corroboration to be the coded record for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen opportunity of cross-examining Shri Deepak Batra has been denied to the appellants. 11.1 Coming to the second ground of objection, I observe that the gold in question has apparently not been recovered from the customs area but there is sufficient admission/confession of appellants themselves that they along with Shri Deepak Batra used to smuggle gold from one Shri Yood of LCH Bullion Company Ltd in Bangkok for making extra profit by selling the said gold in India but on the prevalent market price. Recovery of the documents of said M/s. LCH Bullion Company Ltd. from the residence of Shri Janki Dass is the sufficient corroboration to the fact that the gold has been brought from Bangkok. The appellants could not produce any document about discharging their customs duty liability. Accordingly, its stands sufficiently proved that appellants have been procuring gold in sheer violation of the Customs Act and the gold so procured by them has passed the customs area in a concealed manner without payment of customs duty which is sufficient to hold that appellants were involved in smuggling of gold. On 05.07.2017, Shri Deepak Batra was intercepted at the international airport with ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
