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TMI Blog2008 (8) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant mainly contends that the Tribunal without considering the case of appellant properly and without application of mind, has reduced the penalty from Rs. 50,000/- to Rs. 10,000/- even though the appellant was not liable to pay any penalty since he was not involved in smuggling of foreign currency along with his brother. The learned Counsel appearing for appellant drawing our attention to the discussion of the Tribunal in regard to the contends that in one sentence the Tribunal has reduced the penalty. The said sentence is quoted as hereunder. We cannot hold that Sri. Shaft Ufta Khan is completely innocent. The finding of the adjudicating authority is upheld. We reduce the penalty on him to Rs.10,000/-. The order in appeal is modified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allepally, Vijaynagar colony under Section 108 of Customs Act, 1962, before the Senior Intelligence Officer, Directorate of Revenue Intelligence, Hyderabad on 16-8-1997. ....... My name and address are as given above today in response to your summons dated 16-8-1997. I am giving this statement under Section 108 of the Customs Act, 1962. You have explained to me the provisions of Section 108 of Customs Act, 1962. I am told that the proceedings under this Section are deemed to be judicial proceedings and this statement of mine can be used against me or any other person in any Court of Law. After fully aware of the provisions of Section 108 of Customs Act, 1962, I am giving this statement voluntarily. I am El ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y formalities, I was sitting in the sterile security lounge along with my briefcase. While I am sitting there your officers intercepted me and took me to Customs Hall, where I saw my brother Farhat Ulla Khan. Your officers have searched my brief case and also the other briefcase and two suitcases of my brother Farhat Ulla Khan and in our witnesses presence Foreign Currency and travellers cheque valued in IRS - 20,13,452 are recovered and seized from the suitcase of my brother bearing tag No.35070 and Saudi Riyads, six thousand valued IRS 60,000/-approximately recovered and seized from me by your officer. I was also having diplomat key which is common for two suitcase of my brother and may be for other suitcases. I am not aware that my bro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abad airport to board flight to go to Sharjah/Dubai. He was having one briefcase with him. His brother Farhat Ulla Khan was having one briefcase and two big suitcases with him. The appellant had taken his briefcase as checked-in baggage and his brother took the two suitcases as checked-in baggage and carried his briefcase as checked-in baggage. His brother gave him the checked-in baggage tag No. 35070. At the Customs counter, the appellant offered his briefcase alone for examination but he did not disclose to Customs the fact that he was carrying the checked-in baggage Tag 35070 of his brother. The Customs Officers took the appellant to the customs hall where his brother was available. The officers searched the appellant s briefcase and two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Ulla Khan was certainly trying to carefully smuggle out the foreign exchange. If Shri Shafi Ulla Khan was totally ignorant about the illicit passing on the baggage tag and the instructions to stay away from him, it should have aroused suspicion about the real intentions of his brother and if Shri Shafi Ulla Khan was really not wanting to a party to this conspiracy he should have then and there objected to comply with his plans. On the contrary Shri Shafi Ulla Khan remained silent and kept the baggage tag with him till he was accosted by the Customs Officers. Therefore. I do not see any merit in the claim of Shri Farhath Ulla Khan and Shri Shafi Ulla Khan that Shri Shafi Ulla Khan was not a party to the attempt to smuggle foreign exchange ..... X X X X Extracts X X X X X X X X Extracts X X X X
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