9911796707
TMI Blog2007 (7) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... ations fake Indian currency notes smuggled from Bangladesh. The ld. Commissioner had held that they are liable to a penalty under Section 112(b) of the Customs Act, 1962. It was found by him that the fake currency illegally imported into India by the land route by two Bangladeshi nationals illegally were to be delivered to these two appellants who had come to meet them in their hotel room, for the specific purpose i.e. for taking delivery of the contraband. He has also relied upon the fact that Shri Abad Ali introduced himself to the Bangladeshi nationals by a false name (Mukesh). According to him, the whole exercise, which was carried out in a very professional manner would itself indicate the possibility of its being done, on a regular ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d shows the proof of offence and it does not amount to commission of an offence . He would stress upon the fact that there was not even a whisper of conspiracy or abetment in the show cause notice against the appellant nor in the order passed by the learned Commissioner. It was further contended that the Department had failed to establish mens rea on the part of the appellants as the whole case is based on the statement without any independent corroborative evidence. 5. The learned authorized representative (DR) reiterates the ratio of the decision of the learned Commissioner. After reciting out the history of events, as contained in the show cause notice and also in the impugned order he states that there was a clear conspiracy on the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, to be kept in our mind especially in the background of the fact that the appellants had never disclosed their worth both vocationally and professionally. The learned Counsel has however stated that Shri Abad Ali used to work with his uncle in textile business and also dealt with sale of immovable property in a very small scale. At this stage, we are not able to overlook the mountainous gravity of the offence committed by the appellants so as to inject milk of human kindness into our veins. Misplaced sympathy on our part could encourage the people indulging in such underworld and nefarious activities and may cause grave injury to the economy. It is also on record that the appellant had given his name as Mukesh, which was to be given ..... X X X X Extracts X X X X X X X X Extracts X X X X
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