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TMI Blog2017 (7) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Raol is to ₹ 50,000/- - appeal allowed - decided partly in favor of appellants. - C/10821/2016, C/10850/2016 - A/11485-11486 /2017 - Dated:- 28-7-2017 - Dr. D. M. Misra, Member (Judicial) For the Appellant: Shri D.K. Trivedi, Adv., Shri P.P. Jadeja, Adv. For the Respondent: Shri S.N. Gohil, A.R. (Addl. Commissioner) ORDER Per : Dr. D.M. Misra These two appeals are filed against respective orders- in- appeal passed by the Commissioner of Customs (Appeals), Ahmedabad, since involve common issue are taken up together for disposal. 2. The facts in brief are that on 24.07.2013 the officers of DRI seized gold jewellery weighing 3073.43 gms valued at ₹ 86,04,987/- and USD 10000 equivalent to ₹ 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of evidence, no independent corroborative evidence has been brought on record by the investigating officers,in establishing the involvement of the appellant in the smuggling of the gold jewellery and foreign currency detected by the DRI on 24.07.2013. Further, he has submitted that on the fateful day i.e. 24.07.2013, the appellant was on weekly off and not on duty, thus his involvement in the said smuggling had not been established. Further, he has submitted that assuming without admitting that he had involved in the activity of smuggling, however from the statement of Sh. Jai Sudhirbhai Vaidya it is clear that he made a lateral entry to the said activity carried out by the others from February 2013 to July 2013. Further, he has submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). 7. Heard both the sides and perused the records. I find that both the appellants along with the mastermind Sh. Jay Sudhirbhai Vaidya involved in the act of smuggling of gold and foreign currency totally valued at ₹ 92,01,487/-. I do not find merit in the contention of the Ld. Advocate appearing for the appellant Sh. Manvendra Singh Vaghela that no evidence has been brought on record establishing his role in the activity of smuggling. The adjudicating authority after analyzing the evidences, recorded the role of each of the conspirators, including the appellant Sh. Manvendra Singh Vaghela. Discussing his role at para 30.5 of the order-in-original, it has been observed that he played a key and crucial role since having access to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmed on Sh. Vaidya, I find that the adjudicating authority had also discussed in detail the role of played by Sh. Jay Sudhirbhai Vaidya at para 30.1 of the adjudication order. The adjudicating authority analyzing the evidences observed that Sh. Jay Sudhirbhai Vaidya was the key conspirator and mastermind who along with one Sh. Firoz Shaikh Alam had designed the conspiracy for smuggling of gold jewellery into India from Sharjah with Sh. Jagdishchandra Pandya in Dubai. He proceeded to record that to implement the said design of smuggling Sh. Jay Vaidya roped in other participants namely, Sh. Manvendra Singh, Sh. Dhaval Joshi and Sh. Arpit etc. Therefore, there is no doubt that Sh. Jay Sudhirbhai Vaidya is the main person and mastermind in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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