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- Challenge to penalty imposition under Customs Act and Gold (Control) Act. Analysis: The judgment involves three appeals challenging the penalty imposed on three individuals in connection with the smuggling of 204 gold biscuits of foreign origin and a confiscated car. The Commissioner of Customs, Amritsar, had imposed penalties on the appellants for their involvement in the smuggling activity. The appellants did not contest the confiscation of the gold and the car but challenged only the imposition of penalties. The main appellant, Shri Puran Singh, was found to be the central figure in the smuggling operation. He received the gold biscuits and transported them to a specific location where they were recovered. His involvement in past smuggling activities was also established. The penalties imposed on him were reduced from Rs. 2 lakh to Rs. 1 lakh under the Customs Act and from Rs. 25,000 to Rs. 12,500 under the Gold (Control) Act. Shri Sarwan Singh, the younger brother of Shri Puran Singh, was also involved in the transportation of the smuggled gold. He was found to have conscious knowledge of the illegal nature of the gold. His penalties were reduced from Rs. 75,000 to Rs. 30,000 under the Customs Act and from Rs. 10,000 to Rs. 5,000 under the Gold (Control) Act. Shri Narinder Singh, another appellant, was one of the occupants in the car used for smuggling the gold. He was involved in the transportation of the gold and had knowledge of its illegal origin. His penalties were reduced from Rs. 50,000 to Rs. 25,000 under the Customs Act and from Rs. 5,000 to Rs. 4,000 under the Gold (Control) Act. The judgment also discussed the application of the General Clauses Act, 1897, in relation to the penalties incurred under the repealed Gold (Control) Act. It was confirmed that the penalties imposed, subject to the reductions granted, were valid and in accordance with the law. The impugned order-in-original was upheld, and all three appeals were disposed of accordingly.
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