9911796707
TMI Blog2021 (2) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.2019 by train. The international value of the gold is stated to be 1,21,01,80,608/-. The Show Cause Notice names two carriers allegedly engaged by the petitioner. Averment in the Show Cause Notice is to the effect that the petitioner has engaged in the illegal act of bringing gold received from different jewellers and shop persons without documents from Chennai and other parts of Tamil Nadu, through his five regular carrier passengers - According to the respondent department, the petitioner has avoided all sort of accounting practices by keeping the transactions strictly to gold to gold basis in smuggled gold and thereby evading all duties and applicable taxes. It is the case of the respondent department that the petitioner is engaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Ext.P13 is a Show Cause Notice issued by the respondent Customs Department to the petitioner under Section 124 of the Customs Act, 1962, for confiscation of the gold as well as for imposing penalty. 3. Learned Counsel for the petitioner drew my attention to the impugned Show Cause Notice at Ext.P13 and more particularly, to paragraph Nos.21, 27 and 41 of the same notice. With this, learned Counsel for the petitioner argued that, in the prolong enquiry for about one year, the respondent department could not found out whether there is any smuggler who has smuggled the gold. It is not alleged that the petitioner is a smuggler of the gold. Learned Counsel for the petitioner further argued that there is no iota of evidence on record of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t department, the petitioner has avoided all sort of accounting practices by keeping the transactions strictly to gold to gold basis in smuggled gold and thereby evading all duties and applicable taxes. It is the case of the respondent department that the petitioner is engaged in carrying the smuggled gold with the form changed under the shadow of jewellery manufacturing and he seems to be a part of well established smuggling syndicates. There are other ground enumerated in the Show Cause Notice issued to the petitioner asking him to show cause as to why the goods should not be confiscated and penalty should not be imposed. The Show Cause Notice further elaborates the legal provisions under which the action is sought to be taken against t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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