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TMI Blog2017 (9) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... is there, so the gold was rightly confiscated. The said owners who handed over the smuggled gold were not traceable inspite of the best efforts of the department. Since offence of smuggling has taken place, so, the penalty is justified but looking at the young age of the appellants and considering the fact that this is their first offence, the penalty on appellants is looking on higher side - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case are that all the appellants were in their young age. They were travelling by Duranto Express / Rajdhani Express from Howrah to New Delhi on 27.02.2014. On a specific information, they were caught and on search, it was found that they were carrying two kgs. gold each and from Sh. Lucky Raikwar 3 Kg. totalling 9 kgs. gold bars. The gold bars were seized by custom department. On enquiry, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... belong to the poor/ lower category of the society. They were merely carriers and not the owners of gold bars. The same was handed over by the above mentioned persons to the appellants. Ld. Counsel also submits that the gold may kindly be released in favour of the appellants since the owner of the gold is not identifiable. 4. On the other hand, Sh. Govind Dixit, ld. AR for the Revenue has justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants and considering the fact that this is their first offence, the penalty on appellants is looking on higher side. 7. By keeping in mind the doctrine of equality, justice and good conscious, we modify the impugned order and reduce the penalty to ₹ 7 lakhs (seven lakhs) on each of the first three appellants and ₹ 12 lakhs (twelve lakhs) on the fourth appellant (Sh. Lucky Raik ..... X X X X Extracts X X X X X X X X Extracts X X X X
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