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TMI Blog2013 (12) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... h Brijesh Pathak, Advocates, for the Appellant. Shri S. Dewalvar, Additional Commissioner (AR), for the Respondent. ORDER The appellants, namely, Abdulla Gani and Smt. T. Nazeem are in appeal against the impugned order for imposing penalties of Rs. 7.5 crore and 50 lakhs respectively under Section 112(a) and (b) of the Customs Act, 1962. These appeals are against the order passed by the adjudicating authority on 25-2-2008 which was concluded in the remand proceedings on the direction of the Hon ble High Court of Bombay in Writ Petition No. 2341 of 2007. In fact, as per order dated 18-3-1998 this Tribunal has remanded the mater back to the adjudicating authority with a direction to afford opportunity of hearing to the appellants and also directed to conclude the de novo proceedings within a reasonable period of time. In consequent to the direction of this Tribunal the impugned order has been passed. 2. The brief facts of the case are that on 11-11-1988, 750 gold biscuits were recovered from by the Air Intelligence Unit of Bombay Customs showing the shippers name and address as Vadakke Purakkal Bhaskaran, P.O. Box No. 2235, Sharjah, UAE and the consignee s name and addre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant before us, who was the Managing Director of the said hotel. On 28-11-1988, Shri Narayan J Khatri identified the photographs as the photographs of the person known to him as Mohammed, on whose behalf he used to clear the passengers brought by Shri Mohammed directly, and thereafter, Shri Ravi Nagvekar and Shri Ali. Thereafter, statements of Mr. Lekhraj Sardana, Manager of Hotel Sands, were recorded wherein he stated that Shri Abdulla Gani has visited the office of the Hotel Sands on 9th, 10th and 11th November 1988 and thereafter he stopped visiting office. It was also stated that Shri Abdulla Gani was Managing Director of Fatima Scanning and Research Centre, Calicut and his wife was a Director and that one Shri P.N. Subramaniam was the Chartered Accountant of Shri Abdulla Gani and Shri Abdulla Gani had imported a Honda car and also owned a Mercedes car. Thereafter, on 2-12-1988 summons were issued in the name of Shri Abdulla Gani and in the name of Smt. T. Nazeem. Those summons were sent to Calicut but the same were returned unserved, but the summons in the name of Smt. T. Nazeem was received. Thereafter, a search was conducted at the residential premises of Shri Abdulla G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /1/88 dated 24-11-1988. On 26-12-1988, Shri Abdulla Gani and his wife Smt. T. Nazeem reported to AIU office having an order of anticipatory bail passed by the Hon ble Bombay High Court. Thereafter, their statements were recorded in the following dates : 27-12-1988, 30-12-1988, 31-12-1988, 2-1-1989, 3-1-1989, 4-1-1989, 5-1-1989, 6-1-1989 and 7-1-1989. 3. Thereafter, the statements of several other persons were also recorded. A show cause notice was issued. Adjudication took place and impugned order was passed. 4. The appellants in these appeals have challenged only penalties imposed upon them. 5. Heard both sides and considered their written submissions. 6. In these cases, the penalties imposed on the appellants on account of confiscation of 750 bars of gold imported in concealed manner and other dutiable and restricted goods imported as unaccompanied baggage of Shri V.P. Bhaskaran, who arrived at Bombay Airport from Dubai on 11-11-1988 by Cathay Pacific Flight No. CX-750 covered under Master Airway Bill No. 160 5452-8901 and House AWB No. 4217. 7. As per show cause notice, apart from the goods under seizure, another accompanied baggage booked through the same P.O. Box No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Khatri were not parties in the matter (on whose statements case is made out). He submitted that the investigation is motivated and to target the appellants with ulterior motive to implicate their minor children also. The wealth owned by the appellants are duly accounted for and corroborated by the C.A. 12. The B.D.F. filed by Shri Panchal/Shri Khatri in respect of earlier consignment were neither seized nor proposed to be confiscated. The statements of the appellants are exculpatory. Merely because their statements are exculpatory, they will not lose their evidentiary value. No one named that the appellants are involved in importation/dealing in gold. Shri Moidu, who has identified the appellant (Abdulla Gani) was not made available for cross-examination. Mr. Khalid and Shri Hassan who have identified Shri Ali and Shri Bhaskaran would also have mentioned something about the appellant (the appellant was physically present at Sangam Guest House posing as an advocate). The initial statements of Shri Bhaskaran has not stated that the appellant has met him posing as an advocate. In cross-examination he claimed that he was kept along with customs department after office hours to ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y that they are guilty. The collection of passports at the instance of Shri Gani, the presence of Shri Gani posing himself as an advocate advising passengers to go in hiding, offering money to passengers in monthly installments, avoiding interrogation by customs and absconding at the crucial time of investigation, amassing a lot of wealth without proper accounting, were all the chain of events which according to him pointed out to only one possibility that the appellant is a master of smuggling syndicate indulged in smuggling of gold and electronic goods. The appellants have not produced any evidence of their innocence except the devil of allegation. Therefore, the appellants have rendered themselves liable for penal action under Section 112(a)/(b) of the Customs Act, 1962. None of the co-noticees have retracted their statements. All the existing evidences are against the appellants. Ms. Nazeem was an abetter in the business of gold smuggling by her husband as she tactfully supported him. She was involved with the activity of smuggling of her husband by travelling abroad, having properties in her name. 14. Therefore, the Revenue has been able to prove the guilt of the appellant w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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