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TMI Blog2017 (9) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... weighing approximately 1.3 Kgs, could have definitely asked for questions to the person who is giving him the bag. In my considered view both the lower authorities were correct in coming to a conclusion 'that the appellant needs to be penalised for carrying contraband with him - appeal dismissed - decided against appellant. - C/30150/2017-SM - Final Order No. 31248/2017 - Dated:- 9-8-2017 - Mr. M.V. Ravindran, Member (Judicial) Mr. D. Pandu Ranga, J Siva Shankar Reddy, Adv for the Appellant. Mr. M. Chandra Bose, A.R. for the Respondent. ORDER This appeal is filed against order-in-appeal No. VIZ-CUSTM-000-APP-082-16-17 dated 31.10.2016. 2. The relevant facts that arise for consideration are the Appellant Sri Beth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion, either in his baggage or on his person, as he was not carrying gold at that time. The 12 yellow metal bars recovered from the appellant were examined by a govt. approved gold valuer who certified that the twelve yellow metal bars having inscription AI-Etihad, Dubai-UAE, 10 TOLLA, 999.0 were gold biscuits of 24 carats (999.0) purity, each weighing 116.640 grams; that the total weight of all those 12 pieces were 1399.680 grams totally valued at Indian market. (Tariff Value of ₹ 36,52,115/- as per Notification 71/2014 dated 14.08.2014) 2.1 The twelve biscuits of gold totally weighing 1399.680 grams were seized by customs officers, under the provisions Sec. 110 of the Customs Act, 1962, under a Panchnama dated 27.08.2014 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bag without having knowledge that it contained gold. The 1 st Appellate Authority after considering the submissions made, and after following the due process of law, rejected the appeal. 4. Learned counsel appearing for the appellant took me through the entire case records. He specifically pointed out to the Panchnama dated 27.8.2014 and reads a portion in the Panchnama as well as the statement of the appellant recorded by the Authorities. He tries to bring to my notice, the commissions and omissions and errors in the Panchnama. He would submit that the appellant had categorically stated that he is unaware of the contents of the package given to him by an individual and he is not aware of the name of the person and was in fact under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hyderabad Airport as to the existence of the gold with him and he denied the presence of gold despite being asked specifically by' the Customs Officers at Visakhapatnam Airport. Since the appellant had denied the presence of gold after landing at Visakhapatnam and that too on a specific query of the Customs Authorities, I find that the claim of the appellant that he was innocent seems to be unacceptable as he could have told Customs Authorities that he had one bag which -he is carrying for some other person. Another claim of the learned counsel that he was not aware that the bag contained gold biscuit is also unacceptable in as much, a person if he is handed over 12 gold bars which is weighing approximately 1.3 Kgs, could have definite ..... X X X X Extracts X X X X X X X X Extracts X X X X
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