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TMI Blog2021 (3) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... randi in converting smuggled gold bar into crude gold. In the case of their employer also, Shri Alaudeen has nowhere furnished or even offered to furnish any registration for having engaged in the job of the nature they were involved in, nor has he come forward to furnish the details of their so-called customers, including such customer who wanted the melting of foreign marked gold bars. If they were aware of the identity of their customers, then there was no need for the first appellant herein to go to the brokers in N.S.C. Bose Road to sell off the melted gold, which fact has neither been denied nor rebutted in their retraction. The melting activity was carried on by all three of them jointly to hide the identity of the foreign mark ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portion of the machine in loose condition and on removal of the upper portion, they found a piece of yellow coloured metal appearing to be gold, stuck inside the motor; on removal, the yellow metal was found to be half cut piece of 100 gms foreign marked gold bar with the marking Cambi, Suisse 100 gm Gold 999.9 with last five digits of Sl. No. 09053 visible; that three small square type, yellow coloured metal appearing to be gold, amidst pieces of steel measuring tape strips strewn in one corner of the floor was also found and recovered; that on enquiry, it was admitted by Shri Alaudeen that the said piece of gold was the gold strips, stuck in the measuring tape and rolled inside the shell before being smuggled into India. 2.2 It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow Cause, Order-in-Original No. 71620/2019 dated 30.09.2019 came to be passed whereby the Joint Commissioner of Customs imposed a penalty of ₹ 2,00,000/- on the first appellant and a penalty of ₹ 1,00,000/- on the second appellant under Section 112 of the Customs Act, 1962. On appeal, the First Appellate Authority has reduced the above penalty to ₹ 20,000/- and ₹ 10,000/- on the first and second appellants respectively. Being not satisfied, the present appeals have been filed before this forum. 5.1 When the matter was taken up for hearing, Shri A.K. Jayaraj, Learned Advocate, appeared for the appellants and vehemently contended inter alia that the appellants were only the employees of Shri Alaudeen and they only c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the customers . Nowhere do they mention about any registration/licence for carrying out their job having been obtained by their employer nor would any of them even offer to furnish the details of their customers, including such customer who had given a foreign marked gold bar with the marking Cambi, Suisse 100 gm Gold 999.9 with last five digits of Sl. No. 09053 . There is also no rebuttal as to the Officers noticing one of them operating the furnace and thereby melting the gold. The retraction statement itself hints that they were aware/conscious of what job they were carrying on; the very fact that they were involved in melting gold of the alleged huge quantity cumulatively points to the modus operandi in converting smuggled gold bar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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