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TMI Blog2018 (7) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... eshwala are actively involved in the smuggling of the rough diamonds seized by the customs on 04.03.2012. consequnelty, imposition of penalty on them under Section 112(a) and (b), respectively sustainable however, the quantum of penalty reduced. Appeal allowed in part. - C/14185,14194/2013-SM - A/13982-13983/2017 - Dated:- 19-12-2017 - DR. D.M. MISRA, MEMBER (JUDICIAL) For Appellant: Mr. S.J. Vyas P.V. Sheth (Advocates) For Respondent: Mr. Sameer Chitkara (A.R.) ORDER These two appeals are filed against order-in-original No. 04/Commr/SBPIA/2013 dated 30.09.2013. 2. Briefly stated the facts of the case are that the appellant Sh. Karsan Naran Keshwala arrived at the SVPI Airport, Ahmedabad from Sharjaha by Air A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seized diamonds were absolutely confiscated and penalty of ₹ 20.00 lakhs was imposed on Sh. Pradeep Kumar Jagda under Section 112(a) and penalty of ₹ 10.00 Lakhs on Sh. Karsan Naran Keshwala under Section 112(b) of the Customs Act, 1962. Hence, the present appeals. 3. Ld. Advocate Sh. S.J. Vyas for the appellant Sh. Pradeep Kumar Jagda has submitted that the case of the department is that the appellant had handed over a vacuum cleaner in which rough diamonds were concealed to Sh. Karsan Naran Keshwala and also the tickets for travelling of Sh. Karsan Naran Keshwala was arranged by the appellant. Also, it is the allegation of the department that appellant Sh. Pradeep Kumar Jagda had not appeared before the investigating offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is highly excessive. 5. Heard both the sides and perused the records. 6. I find that undisputedly the rough diamonds had been seized being concealed in the vacuum cleaner brought by Sh. Karsan Naran Keshwala from Sharjaha on 04.03.2012 without any proper documents and declaration to the customs. In his statement, Sh. Karsan Naran Keshwala has admitted that the said vacuum cleaner was handed over to him by one Sh. Pradeep Kumar Jagda and it was to be delivered either to Mr. Jagda or to Sh. Gopal Bhai Patel outside SVPI Airport. Also, he has admitted to be carrying such smuggled diamonds at the behest of Sh. Pradeep Bhai Jagda for monetary benefit ranging from ₹ 8,000/- to 10,000/- along with free tickets from Sharjaha to Ahmedaba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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