9911796707
TMI Blog2001 (1) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... his wife the appellant, son Nazar Sultan Ali Punjani, daughter Reema Sultan Ali Punjani and IIham Sultan Ali Punjani, who arrived from Abudhabi by Air India Flight No AI 708 and had declared their goods worth Rs. 2250/-CIF to the customs at counter No. 13. They were asked before panchas whether they carried any gold either in their baggage or on their person to which they replied in the negative. Not satisfied with that, their entire baggage was screened. Appellant and Sultan Shaban Ali Punjani were very reluctant to put lady's vanity box in the screening machine. On screening it on machine, dark patches were noticed on the screen indicating the presense of some hard metals inside the vanity bag, where as no such things were indicated on r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion of 177 gold bars of 10 tolas each bearing foreign markings collectively weighed 20638.2 grams (1770 tolas) valued at Rs. 39,62,54.340 International market value and Rs. 66,04,224/- local market value. They were seized under the Panchanama, on a reasonable belief that they were smuggled into India and hence liable for confiscation under the provisions of Customs Act. Vanity bag cloths belts, underwear, bra, socks, carbon papers used to conceal the above gold bars were also seized under the Panchanama under the resonable belief that they are liable to confiscation under the provisions of the Customs Act. Statement u/s l08 of the Customs Act of all the above persons were recorded. Appellant and her husband were arrested u/s 104 of Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fiscation under the Customs Act, 1962 and have thus rendered themselves liable to penal action u/s 112 of the Customs Act, 1962. Accordingly show cause notice was issued on 19-1-90 to all the above 4 persons u/s 124 of Customs Act, calling upon to show cause as to why the seized gold bars should not be confiscated u/s 111(d) of Customs Act, and why penalty should not be imposed on them u/s 112 of the Customs Act. Personal hearing was held on 11-4-90, 6-7-90 and 9-8-90. Appellant appeared along with her consultant on 9-8-90. They were heard by Additional Collector of Customs (AP) Bombay. After going through the records available, and considering the contentions of consultant and reply to show cause notice filed on 14-7-90 on behalf of all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d dates. No notice is served even after 6 months u/s 110 of Customs Act. Appellant, as a dutiful wife, has obeyed her husband and was ignorant of law. For the purpose of safety, she had kept the metal on her body (person). Sympethetic view is called for. Out of hard earnings and savings appellant s husband purchased on the advise of his friends and relatives to get more money on sales in India, foolishly brought gold bars. He was an accountant in National Oil Company Abudhabi for the last 13 years. On his prior periodical visit regularly one or twice in a year in connection with religious festivals and family functions, and school holidays, their baggage were checked by Customs Authorities in Airport and no contraband was found. He had open ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion. The appellant has voluntarily appeared before Adjudicating Authority with the consultant, and submitted arguments through him and has set up defence to show cause notice, within 6 months from the date of show cause notice, which shows that she was given opportunity in time. So question of time-bar does not arise. On factual aspects, there is no dispute at any stage. Ingredients of sub-clauses of S. 112 of Customs Act are pinpointed in the show cause notice and impugned order. Failure to mention specifically is not fatal. When there is clear admission by the appellant and the seizure of gold bars under the panchanama, in the presense of panchas, the provision of S. 123 of Customs Act comes to the aid of the department to show the smugg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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