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TMI Blog2020 (10) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... Paul and also refused to recognize him - Shri Debraj Paul could not explain as to why Shri Nirmalendu Paul took his name immediately after interception and in the voluntary statements during investigation. He has also stated that he does not have any other business except the grocery shop. But his son Shri Debasish Paul stated that Shri Debraj Paul used to do export import business also and has a valid IEC number. It is found that only after issuance of the Show Cause Notice Shri Nirmalendu Paul, appellant No. 1. changed his version which appears to be an afterthought. During the personal hearing his Advocate claimed that the seized gold were actually recovered from a bag kept under the seat of the bus which was being occupied by Shri Nirmalendu Paul. His advocate also sought for cross examination of the independent witnesses present of the time of the seizure and that his statements were taken under threat and duress. It is found the appellant no. 1 had never altered his statements and until the end of the investigation he maintained that the gold bars were acquired by him on behalf of the appellant no. 2. The confiscation of the seized goods and imposition of personal penalties a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rupees three thousand) on successful delivery of the goods at the destination. (viii) He was directed to carry the recovered gold bars to Lanka in Assam. He was told that someone would come to receive the gold from him after making contact over cell phone. He did not know the recipient. He did not know the contact number of that person also. He claimed that his mobile number was perhaps given to that unknown person who would have contacted him once he had reached Lanka, Assam. (ix) He was not the owner of the seized contraband gold biscuits. (x) He was intercepted by the DRI officers from the bus bearing Registration No. AS-02AC-6402 of Sreema Travels near Cachar College, Silchar on 14.06.2016 at around 08:30 hrs. in the presence of independent witnesses while he was on his way to Lanka from Silchar. (xi) On interception, he was taken to the DRI Office, Silchar. (xii) 9 (nine) numbers of contraband gold biscuits were recovered from his personal possession at DRI Office, Silchar in the presence of independent witnesses. All of the 9 (nine) nos. of recovered contraband gold biscuits bore foreign markings. (xiii) The gold bars being carried by him were wrapped in brown col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Superintendent, Customs Preventive), Dharmanagar which did not yield any result with regard to recovery of any incriminating article or document. Thereafter, the voluntary statement of Shri Debaraj Chandra Paul, S/o Late hari Narayan Paul, Pragati Road, Nayapara, P.O & P. S. Dharmanagar, Dist. North Tripura was recorded on 16.08.2016, under summons proceedings, under Section 108 of the Customs Act, 1962 wherein he inter alia stated that:- (i) He did not know Sri Nirmalendu Paul and that he did not have any relationship with him. (ii) On the day of searches conducted at his residence and business premises on 30.06.2016, he was proceeding to Silchar. But, due to poor road conditions, the vehicle he was traveling in got stranded. Finally he had to cancel the trip and returned home in the afternoon. (iii) This grocery shop under the name M/s Satyanarayan Bhandar at Vivekananda Road (formerly known as Kurti Road) was his sole means of livelihood and that his annual income is around ₹ 1,80,000/- to ₹ 2,00,000/- (iv) The land of his shop was registered in the name of his wife Smt. Runu Rani Paul. (v) His IT PAN was ADAPP4782B. (vi) He maintained one Savings Bank A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lling No. Called No. Date Time Duration (in seconds) 9678353415 8258835183 12.06.2016 14.09.51 45 9678353415 9954128754 12.06.2016 19.03.17 12 9954128754 9678353415 13.06.2016 16.57.43 49 8258835183 9678353415 13.06.2016 17.48.50 17 9678353415 9954128754 13.06.2016 18.53.37 72 9678353415 8258835183 13.06.2016 20.03.13 40 8258835183 9678353415 13.06.2016 20.28.43 17 9678353415 9954128754 13.06.2016 20.49.04 8 9954128754 9678353515 13.06.2016 20.49.42 362 9954128754 9678353515 14.06.2016 07.44.51 70 8258835183 9678353415 14.06.2016 08.44.44 33 9954128754 9678353415 14.06.2016 09.54.18 24 9954128754 9678353415 14.06.2016 09.54.19 24 Further, it could also be seen from the analysis of the Call Details Records (CDR) in respect of Mobile numbers 9678353415, 7086655493 & 9862937632 that users of these Mobile numbers were known to each other." 11. Shri Nirmalendu Paul alias Ninku was issued summons again on 10.08.2016 requiring his appearance before the Sr. Intelligence Officer, DRI, Silchar on 10.08.2016. Sri Nurmalendu Paul alias Ninku failed to appear on the said date but appeared on 22.08.2016 to give further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax PAN was ADAPP4782B. vii) He does not Know any person by the name Sujit Paul. viii) He did not know the users of mobile numbers 9954128754 & 8258835183. ix) He could not recall having made any contact with the users of mobile numbers 9954128754 & 8258835183. 15. On request, the Superintendent, Customs Preventive Force, Dharamnagar conducted follow up enquiry and submitted report under letter dated 07.10.2016 informing that Sri Sujit Paul, Rowa Dharmaanagar, Tripura - 799260, the user of mobile No. 8258835183, could not be traced to verify his involvement in the instant case. 16. The adjudicating authority vide order No. COM/CUS/ADDL.COMMR/37/2017 dt 30.05.2017. (i) Ordered absolute confiscation of the 9 nos. of foreign ongin gold biscuits totally weighing 1049.750 gms and valued at ₹ 31,80,773.00 (Rupees thirty one lakh, eighty thousand, seven hundred seventy three only), seized vide case No. 01/CL/IMP/DRI/SIL/2016-17 dated 14.06.2016, under Section 111 (b) and 111 (d) of the Customs Act, 1962. (ii) Ordered absolute confiscation of the carbon paper and brown coloured cello tape used as packaging material to conceal the recovered contraband gold seized vide case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irmalendu Paul showed that users of these mobile numbers were known to each other. Shri Debraj Paul in his voluntary statements denied any link to Shri Nirmalendu Paul and also refused to recognize him. The mobile No. 9862937632 of Shri Debraj Paul as stated by Shri Nirmalendu Paul was used by Shri Debraj Paul as accepted by him and also supported by his voluntary statement under Section 108 of Customs Act, 1962. Shri Nirmalendu Paul did not disclose the name and contact number of the person though whom Shri Debraj Paul delivered the seized gold bars to him. He has also not disclosed the name and contact number of the person in Lanka, Assam, to whom the seized gold bars were to be delivered. Verification of the two sim cards seized from Shri Nirmalendu Paul revealed that these were taken in the names of Rony Laskar and Rina Kuri. 21. Shri Debraj Paul could not explain as to why Shri Nirmalendu Paul took his name immediately after interception and in the voluntary statements during investigation. He has also stated that he does not have any other business except the grocery shop. But his son Shri Debasish Paul stated that Shri Debraj Paul used to do export import business also and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , he had also pleaded that the appellant was illiterate and was not aware what was recorded by the DRI officers in his statement. In this regard, I find that in the statement dated 14-06-2016 he had admitted that he is ninth pass and can read and write in Bengali and he can understand little bit of English I find that the statements were recorded in Bengali only and there could not be any reason that the appellant could not understand what did he say in his statement. Hence the findings of the Adjudicating Authority regarding involvement of the appellant in smuggling and imposing penalty hold good. 24. In respect of appellant no.2, I find that he has challenged the impugned order stating that he was wrongfully indicted in the case only on the basis of a statement by the appellant no.1, who is not known to appellant No. 2. That he did not have the means to finance the smuggling. That the Call log verification does not indicate Appellant had any connection with Shri Nirmalendu Paul, carrier of Gold. That the statement of Nirmalendu Paul is totally incoherent, inconsistent and misleading, who has misled the investigation to save the real perpetrator in this case. That the Person, who ..... X X X X Extracts X X X X X X X X Extracts X X X X
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