2003 (3) TMI 614 - AT - Customs

Summary

Issues:
Confiscation of gold biscuits and Maruti Car, imposition of personal penalty on Shri Radheshyam Agarwal, ownership claim of Maruti Car by Shri Rajesh Kumar Singhal.

Confiscation of Gold Biscuits:
The case involved the confiscation of ten pieces of gold biscuits recovered from Shri Radheshyam Agarwal and the subsequent imposition of a personal penalty. The gold was found in his possession without proper documentation, leading to its seizure by Customs Officers. Despite Agarwal's retraction of his inculpatory statement, the Tribunal found it to be a belated and concocted retraction, upholding the original findings. The Tribunal reduced the personal penalty from Rs. 60,000 to Rs. 15,000 based on Agarwal's statement about receiving Rs. 2,000 for the job.

Confiscation of Maruti Car:
The Maruti Car, used for transporting the gold biscuits, was confiscated under Section 115(2) of the Customs Act, 1962. The Tribunal noted that the owner, Shri Rajesh Kumar Singhal, claimed ownership after three months, raising questions about the car's use by Shri Radheshyam Agarwal without Singhal's knowledge. The Tribunal deemed the car liable for confiscation but decided that it should be allowed to be redeemed upon payment of a redemption fine by the owner. The matter was remanded to the original adjudicating authority for the fixation of the redemption fine.

Judgment:
The Tribunal reduced the personal penalty on Shri Radheshyam Agarwal from Rs. 60,000 to Rs. 15,000 and remanded the issue of the Maruti Car's confiscation for the determination of a redemption fine. The appeals were disposed of with these modifications, maintaining the confiscation of the gold biscuits and the Maruti Car but allowing for the redemption of the car upon payment of the fine.