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TMI Blog1994 (5) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Act respectively. 2. The seizure of the gold was effected on information received by the Directorate of Revenue Intelligence that contraband gold was concealed in the unaccompanied baggage booked in the name of Ghulam Subhani. On the follow up investigation, Shri Mohd. Anwar, one of the appellants herein, was identified as the person who had paid the handling charges on behalf of Shri Ghulam Subhani and who identified himself as a relation of Shri Ghulam Subhani and who also admitted that he had come to clear the consignment at the request of the said Shri Ghulam Subhani. The said Shri Ghulam Subhani had arrived in India and landed at Hyderabad on 20-1-1990 and authorised Shri Rafique Iqbal, Custom House Agent, for clearance of the cargo and after complying with the necessary Customs formalities. On examination the baggage was found to contain one `ARISTON water heater from which two rectangular strips, 3 square rods and 3 small rods of gold covered with carbon paper and adhesive tapes kept under cloth stuffed inside the heater were recovered. In the absence of any valid permit, the gold along with the other goods were seized in the reasonable belief that the same were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He pleaded that the said Shri Ghulam Subhani arrived in India on 20-7-1990 at Hyderabad and the appellant despatched the baggage in his name viz. Ghulam Subhani with the gold kept inside the geyser on 13-8-1990. He pleaded in the meantime the appellant also got his exit visa and he arrived in Hyderabad in the morning around 4.00 A.M. on 17-8-1990. He pleaded that as soon as the appellant landed the appellant swung into action to take steps to clear his gold and on that very day he handed over a letter addressed to the Superintendent of Customs, Air Cargo, Hyderabad, through Shri Rafique Iqbal, the clearing agent, and also at the same time he addressed a letter to the Deputy Controller, Reserve Bank of India, Hyderabad, requesting for a permit for clearance of the gold. The learned Advocate pleaded that no doubt the clearing agent, Shri Rafique Iqbal, denied the receipt of any letter addressed to the Superintendent of Customs by the appellant Shri Syed Muneeruddin Ahmed but the fact remains that there is an acknowledgement of the letter addressed to the Deputy Controller, R.B.I., with the appellant and this letter bears the seal of Reserve Bank of India with some initials thereo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he had also given a similar letter to the clearing agent addressed to the Superintendent of Customs wherein he had revealed the fact of the gold ornaments being their in the baggage in question and it is rather unfortunate that the clearing agent to protect himself has denied the receipt of this letter and the appellant Shri Syed Muneeruddin Ahmed has been put in a helpless position to prove the negative. He pleaded the R.B.I. in their letter dated 8-1-1991 had denied the appellant Shri Syed Muneeruddin Ahmed s request for permission to import gold and gold ornaments only on the sole ground that the same was not permissible and not for the reason that the appellant Shri Syed Muneeruddin Ahmed had concealed the gold in his baggage. He pleaded that if the import of the gold could not be allowed, the appellant Shri Syed Muneeruddin Ahmed should be permitted to take it back as he had come on record the moment he came into the country by his letter to the R.B.I. authorities as to his intention to clear the gold and gold ornaments which were contained in his baggage. He further pleaded the appellant had referred the matter to the handwriting expert, who had opined that the stamp on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be made through one Shri Anwar, who is the relation of Shri Syed Muneeruddin Ahmed and also of Shri Ghulam Subhani and the clearing agents R.S. Travels and the concerned person Shri Iqbal of the said clearing agent s firm. The appellant Shri Syed Muneeruddin Ahmed s plea is that he was a victim of circumstances and it was because of the war-like conditions and since the transfer of money could not be made through the banking channels, his employer, who is also stated to be his partner in business, settled his accounts through gold and gold ornaments given to him. We had asked the appellant Shri Syed Muneeruddin Ahmed to furnish evidence in regard to the non-availability of banking channels for the transfer of money to India at the relevant time and also to establish that in terms of his business relationship with his employer he had so much of outstandings with his employer in question. This we had asked to appreciate the appellant Shri Syed Muneeruddin Ahmed s plea regarding the compelling circumstances prevailing at the relevant time by occupation of Kuwait by Iraq and also to ascertain as to whether the appellant Shri Syed Muneeruddin Ahmed with his modest background and his qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law. As seen from the statement Shri Anwar, who is his relation and to whom he had entrusted the job of clearing the baggage, appellant Shri Syed Muneeruddin Ahmed told him only about the receipt of the geyser, washing machine and some other goods and omitted to mention anything about the gold kept in the baggage. He gave Shri Anwar Rs. 10,000 also for paying duty on the goods to be cleared. If the appellant Shri Syed Muneeruddin Ahmed was all along waiting to clear the gold in the baggage after receipt of the permission of the R.B.I., there was no need for him to ask Shri Anwar to arrange for the clearance of the goods and also to pay the duty due thereon. The gold and gold ornaments valued at about Rs. 20 lakhs certainly could not have been cleared on payment of duty of Rs. 10,000. The appellant Shri Syed Muneeruddin Ahmed did not make a whisper of the gold in his baggage when he asked Shri Anwar to arrange for the clearance of the goods. Even Shri Ghulam Subhani in whose name appellant Shri Syed Muneeruddin Ahmed got the baggage booked was kept in the dark about the same and he has admitted in a statement before the R.B.I. and which statement has not been retracted, that he w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason why the appellant Shri Syed Muneeruddin Ahmed immediately after arrival, when he had kept nearly Rs. 20 lakhs worth of gold in his baggage, did not approach directly the Customs authorities with the letter and come on record about the import of the gold in his baggage, when he had chosen to do so before the R.B.I. authorities, as pleaded by him. The appellant Shri Syed Muneeruddin Ahmed was well enough to issue instructions to Shri Anwar and also to Shri Ghulam Subhani in regard to the clearance of his baggage and was available in his house on all the days till the seizure of the gold by DRI officers. From the statements of Shri Anwar, Shri Ghulam Subhani and the clearing agent it is clear that the appellant Shri Syed Muneeruddin Ahmed was taking a chance and wanted to clear the baggage without disclosing the fact of the gold having been kept inside the geyser. In view of the above we hold that the learned lower authority s order confiscating the gold and gold ornaments has to be upheld and so also other items of the baggage which were sent in the name of Shri Ghulam Subhani, relation of appellant Shri Syed Muneeruddin Ahmed. We also uphold the liability of Shri Syed Mune ..... X X X X Extracts X X X X X X X X Extracts X X X X
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