9911796707
TMI Blog2000 (9) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... iscated 204 gold biscuits of foreign origin each weighing 10 Tolas valued at Rs. 76,11,648/-; Car bearing Registration No. PIM 541 had also been absolutely confiscated. Penalty of Rs. 2 lakh under Customs Act and Rs. 25,000/- under Gold (Control) Act was imposed on Shri Puran Singh. Penalty of Rs. 75,000/- under Customs Act and Rs. 10,000/- under Gold (Control) Act was imposed on Shri Sarwan Singh. Penalty of Rs. 50,000/- under Customs Act and Rs. 5,000/- under Gold (Control) Act was imposed on Shri Narinder Singh. Absolute confiscation of gold biscuits of foreign origin and of car has not been challenged in these proceedings. Only imposition of penalty has been challenged. 2. Shri J.M. Sharma, Consultant; and Shri A.H. Khan, Consultant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered had not claimed the ownership of the car. 4. The role of each of the appellants had been discussed in the adjudication order. The facts leading to the recovery of the contrabands and subsequent investigations have also been mentioned in the said impugned order. Shri Puran Singh was the main person in the act of smuggling. He had taken delivery of 204 gold biscuits of 10 Tolas each from Shri Surjit Singh on 31-5-1989 and had taken the gold into Kothi No. 504, Green Avenue, Amritsar, from where it was recovered on 31-5-1989 itself. Gold weighed over 23 Kgs and valued over Rs. 76 lakh. Its purity was 99.9 (24 carat). Shri Puran Singh was the cousin of one Shri Raghubir Singh who was apprehended on 15-1-1989 while carrying foreign mark ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed on him. In so far as Shri Narinder Singh is concerned, he was one of the occupants in the car intercepted on 31-5-1989 and it was this car which has been used for the transportation of smuggled gold. He was one of the persons who had taken delivery of 204 gold biscuits of 10 Tolas each from Shri Surjit Singh on 31-5-1989. Earlier smuggled gold was delivered to one Shri Ajit Singh through him by Shri Puran Singh. According to the adjudicating authority, Shri Narinder Singh had conscious knowledge about the smuggled nature of gold in whose transportation he was concerned. He had engaged in the smuggling activity for consideration. A penalty of Rs. 50,000/- under Customs Act and Rs. 5,000/- under Gold (Control) Act had been imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt so repealed or anything duly done or suffered thereunder. It will also not affect any penalty, forfeiture or punishment incurred in respect of any offence committed against any enactment so repealed. Section 6 is extracted below - 6. Effect of repeal. Where this Act, or any [Central Acts] or Regulation made after the commencement of this Act, repeals any enactment hitherto made or hereafter to be made, then, unless a different intention appears, the repeal shall not - (a) revive anything not in force or existing at the time at which the repeal takes effect; or (b) affect the previous operation of any enactment so repealed or anything duly done or suffered thereunder ; or (c) affect any right, privilege, obl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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