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TMI Blog2017 (11) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... re no infirmity in the impugned orders - appeal dismissed - decided against appellant. - C/21216/2017, C/21217/2017-SM - 22811-22812/2017 - Dated:- 17-11-2017 - Shri S. S. Garg, Judicial Member Shri K.M. Suresh Chandran, Advocate For the Appellant Shri N. Jagadish, Superintendent (AR) For the Respondent ORDER Per: S. S. Garg The appellants have filed these two appeals against two different impugned order dated 25.05.2017 passed by the Commissioner (Appeals) wherein the Commissioner (Appeals) has upheld the penalty of ₹ 3,00,000/- (Rupees Three Lakhs only) on each of the appellant imposed under Section 112(a) of the Customs Act 1962. The Commissioner (Appeals) in the Appeal C/21216/2017 has however dropped ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourier parcels containing concealed gold to India by providing fictitious consignee and consignor address. Thereafter, the forwarded parcels were collected by one Shri V.K. Niyas, Vayalolikkandi House, Manari, Thiruvannur P.O., Calicut by providing mobile numbers and fake identity proofs to the courier companies. The Original Authority vide Order No. 13/2017 dated 31.01.2017 confiscated absolutely the twelve number of gold sheets totally weighing 1399.200 gms valued at ₹ 36,00,058/- (Rupees Thirty Six Lakhs and Fifty Eight only) and also confiscated absolutely the sixteen numbers of gold sheets totally weighing 1815.78 gms with an assessable value of ₹ 46,71,893/- (Rupees Forty Six Lakhs Seventy One Thousand Eight Hundred and Ni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms and produced voluntarily by courier agency before the Customs at Calicut. He further submitted that the appellant is not the consignor or the consignee of the said courier parcel. The cargo booking agency had branch in which appellant is a partner cannot send the parcels to India or any other country being not an authorized courier agent at UAE or in India. He further submitted that Three Star Courier service is an approved agent and they send the parcels to their office in Mumbai and Cochin after verifying the item in the parcel and the weight and issued the airway bill. He further submitted that two courier parcels which were produced to Customs at Calicut and from which gold sheets seized were entrusted to PMR International Courier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned in Section 112(b) as he had not acquired the possession, carried, removed, deposited, sold or purchased or dealt with confiscated gold sheets which were seized from the customers from courier agencies and the appellant is neither the consignor and nor the consignee of the said parcel. He further submitted that there is nothing on record to show that the appellant is in anyway concerned in the smuggling of said gold sheets and the impugned orders have been passed merely on presumption and assumption without any legally sustainable evidence. 5. On the other hand the learned AR defended the impugned order and submitted that both the authorities have relied upon the evidence and the statements made by various persons during the course of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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