TMI Blog2024 (3) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... d the gold and had concealed the gold knowing or having reason to believe that the article he was carrying was liable to confiscation under section 111 of the Act and as such he is also liable under Section 112(b) of the Act. There is no merit in the contention of learned counsel for the Petitioner that he was not aware of the gold. Petitioner was carrying the packet containing gold. The gold items were concealed inside two pieces of Medicine Sachets which were kept inside a Multi coloured zipper jute bag further kept in the Black coloured zipper handbag that was carried by the Petitioner. The manner of concealing the gold clearly establishes knowledge of the Petitioner that the goods were liable to be confiscated under section 111 of the Act. The Adjudicating Authority has rightly held that the manner of concealment revealed his knowledge about the prohibited nature of the goods and proved his guilt knowledge/mens-rea - Admittedly, petitioner would always bring back goods for others. Petitioner, who travels internationally so often cannot be permitted to contend that he was not aware of the law and that he was not aware of the contents of the packets that he was carrying. A person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ught into the Air Intelligence Unit Room at the Airport. 3. In his hand baggage one multi-coloured zipper jute bag containing two medicines Sachet of LASINA brand was found. On cutting the two sachets it was found that they contained three rectangular cut pieces of yellow metal bars, five pieces yellow metal chains and two small pieces of uneven size yellow metal. On testing it was confirmed that they were made of 24 Karat Gold, collectively weighing 3203.900 gm. totally valued at Rs. 88,42,764/-. 4. Petitioner could not produce any licit document in support of the possession/acquisition or legal importation of the said gold. In the Indian Customs Declaration Form that was filled by the Petitioner he had not declared the total value of dutiable goods imported by him. He had also declared that he was not bringing any gold bullion into India. The Gold bars and chains were seized under Section 110 of the Act. 5. The statement of the Petitioner under Section 108 of the Act was recorded on 07.01.2015, wherein he confirmed the above facts. 6. Learned counsel for the Petitioner contends that Petitioner was a carrier of the legitimate goods, inter-alia ready-made garments, cosmetics, toile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to penal action under Section 112(a) and 112 (b) of the Customs Act, 1962 . 11. The adjudicating authority relying upon the admissions made by the Petitioner in his statement under Section 108 of the Act; the fact that the Gold items were concealed in various packaging and the non-declaration of the gold items in the Indian Customs Declaration Form established that he had tried to hoodwink the Customs authorities to evade Customs Duty thus held him liable to penal action under Section 112(a) and 112(b) of the Act. 12. The appeal memo dated 02.01.2018 filed by the Petitioner before the Commissioner (Appeals) shows that the submission made by the Petitioner that both Section 112(a) and 112(b) could not have been invoked by a composite order of punishment was never raised before the Commissioner Appeals. 13. The Revision Application filed by the Petitioner under section 129DD of the Act was filed mainly on the ground that the Penalty that was imposed should be reduced. 14. Reference may be had to Section 112(a) and 112(b) of the Act. They read as under: 112 . Any person, (a) who, in relation to any goods, does or omits to do any act which act or omission would render such goods li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Act to be imposed penalty. Further under section 112(b), any person who acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing, or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under section 111 is liable to be imposed penalty specified in clauses (i) to (v). Under clause (i) pertaining to goods in respect of which a prohibition is in force penalty not exceeding the value of the goods or five thousand rupees is liable to be imposed. Admittedly, in the instant case, the goods brought in were gold which are prohibited and as such the penalty could be equal to the value of the gold. Petitioner brought in 24 Karat Gold, collectively weighing 3203.900 gm. totally valued at Rs. 88,42,764/-. Thus the penalty that could be imposed was upto Rs. 88,42,764/-. 16. Section 112 (a) of Customs Act also applies on a strict liability concept. It does not require any mens rea. Section 112 (a) of the Customs Act may be contrasted with the provisions of section 112 (b) of the Customs Act. It is clear that for Section 112 (a) to be applicable, no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he was carrying was liable to confiscation under section 111 of the Act and as such he is also liable under Section 112(b) of the Act. 21. Further, in the statement dated 07.01.2015, recorded under Section 108 of the Act, Petitioner inter-alia stated that he used to travel to Bangkok frequently for over 2 years. On his departure to Bangkok, he used to take eatables and sell them for a profit and on his return to Kolkata, he would usually bring readymade garments for which he would earn a profit of approx. Rs. 15,000 20,000/- per trip. He stated that on 06.01.2015, when he returned to Kolkata, and while he was about to exit through green channel, the Customs Officers enquired him about the contents of his baggage. He replied that it contained only his own belongings. His baggage and person was searched in presence of two independent witnesses and the Air Customs Superintendent. On examination of his black coloured hand baggage, a small zipper bag which contained 06 pieces of gold biscuits, 05 pieces of gold chains and 02 small cut pieces of gold was recovered. He stated that the said goods were handed over to him by a person named Mattu at Bangkok Airport and he was asked to hand it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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