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TMI Blog2017 (10) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... of by a common order. 2. The details of the appeals are as under: Name of the Appellant Appeal No. Penalty (Rs.) 112 (a) 114(AA) 112(b) 112 (a) & (b) Ummer Abdulla C/20770/2016 - - - 8,00,000/- Abdul Basheer C/20782/2016 - - - 8,00,000/- Althaf K.M C/20802/2016 8,00,000/- 8,00,000/- - - Manoj P C/20803/2016 8,00,000/- - - - Shamsuddin K.A. C/20804/2016 - - 8,00,000/- Fathimath Rubeena C/20900/2016 - - - - 3. None appeared on behalf of the appellant despite notice. On perusal of records, it transpires that the appeals have been coming up for disposal from August 2016 onwards. Since the issue involved lies in a narrow compass, the appeals are disposed of considering the grounds of appeal taken in the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudicating authority has ordered for the confiscation of the vehicle with an option to redeem the same on payment of redemption fine of Rs. 2,00,000/- (Rupees Two Lakhs only). 7. On perusal of records, I find that in paragraph No. 79, the adjudicating authority had recorded that one Shri Abdul Basheer has admitted that he would come in this specific vehicle with registration no. to collect the gold which would be brought out and has also admitted by the said Abdul Basheer that he had done so earlier three or four times by using the very same vehicle. The appellant Smt. Fatimath Rubeena has not factually controverted the findings recorded by the adjudicating authority as there is corroboration of the fact that vehicle was to be used f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o organize the smuggling of gold biscuits through Calicut International Airport using carriers. As against such detailed findings, in my view there is no effective contradiction of the same by this appellant, hence I hold the findings recorded by the adjudicating authority is correct and legal. 8. As regards the appeal filed by Shamsuddin K.A, I find in the grounds of appeal, the appellant has tried to change the adjudicating authorities findings by stating that there was no verification of accounts maintained in appellant s shop before seizing the currency; ingredients required for confiscation of sale proceeds of smuggled goods as laid down by various judicial forum were absent in the case of appellant; there are no evidence as to what w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidences to show that the Indian currency of Rs. 25,77,500/- (Rupees Twenty Five Lakhs Seventy Seven Thousand and Five Hundred only) is the sale proceeds of smuggled gold, in view of which, I hold that the absolute confiscation or confiscation of the Indian currency of Rs. 25,77,500/- (Rupees Twenty Five Lakhs Seventy Seven Thousand and Five Hundred only) is incorrect and not in accordance with law and needs to be set aside and I do so. The confiscation of Indian currency of Rs. 25,77,500/- (Rupees Twenty Five Lakhs Seventy Seven Thousand and Five Hundred only) is set aside and the appeal to that extent is allowed. 8.1. As regards the penalty imposed on this appellant, I find that the adjudicating authority has imposed the penalty under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order is silent on many issues which were raised before him; that this is a case wherein this appellant was dragged into deviate the investigation from actual persons involved. I find that the adjudicating authority in this case has recorded detailed finding as to why imposition of penalty on the appellant in paragraph No. 86. From reading of paragraph Nos. 86.1 to 86.4, it is seen that, the adjudicating authority has recorded, that the statements of various persons corroborated the findings against this appellant that he had sought help of Shri Abdul Basheer for smuggling of gold through various airports using passengers and was directing Abdul Basheer to wait outside the airport and transfer the smuggled gold and also identify the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported out of the airport. It is also recorded that the appellant had not made any declaration about bringing gold to the Customs authorities when he arrived at Calicut Airport from Dubai and appellant himself has admitted in the statement recorded that the gold which he had handed over would have been transported out of the Airport without Customs clearance. In my view, the finding recorded by the adjudicating authority is correct and does not require any interference. 11. As regards the appeal filed by Shri Manoj P, I find that the adjudicating authority has imposed penalty of Rs. 8,00,000/- (Rupees Eight Lakhs only) under Section 112(a) of the Customs Act 1962 on this appellant. The appellant in the appeal memoranda has challenged the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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