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TMI Blog2016 (10) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... admitted by the petitioner. It was also noted that the gold was carried in a concealed manner. The petitioner being a repeat offender was also noted by the CESTAT. Thus it was observed that the petitioner has failed to make out a case for waiver of penalty and thus the imposition of penalty was upheld by the Tribunal - petition dismissed - decided against petitioner. - W.P. (C) No. 5961 of 2016 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.3 On opening the black taped packets the officers recovered 15 yellow bars, suspected to be gold of foreign origin. All the gold bars were having markings, the details of which are as follows : 1. CREDIT SUISSE 10 Tolas 999.0 CHI ESSAYEUR FONDEUR - 4 Biscuits. 2. SUISSEE 10 Tolas 999.0 ESSAYEUR FONDEUR - 4 Biscuits. 3. SUISSEE 100 grams 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir Customs Office, Imphal for further necessary action. Both the witnesses also accompanied the officers to their office. . 3. Following the above seizure of the foreign origin gold, the Joint Commissioner, Customs (Preventive) ordered for confiscation of the 15 gold bars under Section 111(b) and 111(d) of the Customs Act, 1962 and for the seized gold, penalty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... make out a case for waiver of penalty and thus the imposition of penalty was upheld by the Tribunal. 5. We have examined the basis for the penalty order on the gold carrier and heard the learned counsel for both sides. According to us, no infirmity was committed by the authorities in imposing the penalty for the repeat offender. Accordingly this Writ Petition is found to be devoid of merit and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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