9911796707
TMI Blog2001 (6) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... for disposal after hearing Shri B.B. Sarkar, ld. DR. 2. The facts leading to the appeals in short are as follows : One Ramji Sukar Tandel had planed the illegal importation of silver bullion into India. He asked Devji Radha Tandel to secure a craft for this purpose. Devji Tandel arranged the craft from the owner Purshotambhai Jadavbhai for Rs. 30,000/-. Shri Devji Tandel took the craft to Dubai to carrying same persons to be smuggled into Middle East. In Khorfkhan, the owner of the craft Shri Purshotambhai joined. After loading the silver the craft came into India with Manilal Daji Tandel, Jagubhai Saniyabhai Tandel, Punabhai Bhagwan Tandel, Thakorbhai Ravia Tandel, Gopal Dama Tandel, Devji Radha Tandel. Near Goa the craft met with an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The provisions of Section 112 of the Act prescribe me upper limit of the penalty at three times the value of the goods. The quantum of penalty is however to be determined by an adjudicating authority on consideration of a number of issues. The culpability of the offender and the gravity of the offence are not doubt, the principle elements in such determination. However, at some time the officer has also to take into account the monetory benefit derived by each person when determining such quantum. For example in the present case. 6. Devji Radha Tandel had given Rs. 30,000/- to Purshotambhai who is the owner of the craft. Nothing has come out in the evidence whether Purshotambhai had received any further sum for his craft and also for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... secution in a court of law, as a result of which the offenders can be interred in jails. The third one is preventive detention where the offender remains in jail without trial. In a case of this magnitude it has to be presumed that the customs have undertaken the other two means of prosecution and detention. The sum total of these measures is sufficient to teach the offenders a lesson even if the quantum of penalty in the adjudication order is considered to be low. 10. There is one more dimension to the quantum of penalty. Where the penalty is not deposited, in terms of Section 142 of the Customs Act, earlier action was taken through the district revenue authorities. This power now stands vested in the Customs whereby they can attach and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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