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TMI Blog2023 (7) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... ed him to lend the car for their personal use. Both of them have stated that Shri Mithun Ghosh is not involved in this activity in any way. From the Order-in-Original, it is seen that all these Recorded Statements have been relied upon by the Department. The Adjudicating Authority has not given any finding as to why all three statements stating that Shri Mithun Ghosh was not involved in the smuggling activity and his car was used without his knowledge for this purpose. Without giving any finding as to why the Recorded statements are not applicable, the Adjudicating Authority has confiscated the vehicle and imposed redemption fine. This Bench concludes that no case has been made out against Shri Mithun Ghosh. Accordingly, confiscation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t submits that the Department has not produced concrete evidence to effect that the gold seized were of foreign origin. Proper proceedings have not been conducted before coming to the conclusion that the gold confiscated was being smuggled. Their submissions at lower levels have not been properly looked into when the orders have been passed. Accordingly, she prays that the penalties may be set aside and the confiscation of vehicle with an option to redeem the same may be set aside. 3. The Learned AR submits that the gold in question was smuggled and was first seized by the Border Security Force by intercepting the appellant Debabrata Saha and Sanjay Ray. Subsequently, the case was handed over to the Customs Department. Proper statements ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been given Rs. 3,000/-. They have stated that Shri Mithun Ghosh, is one of their friends and they had approached him to lend the car for their personal use. Both of them have stated that Shri Mithun Ghosh is not involved in this activity in any way. Further, in the statement recorded by Mithun Ghosh, he has also stated that the other two Appellants are his friends and he has lent his vehicle only on account of their friendship. He was not aware that they were taking this vehicle for such smuggling activity, if he had known that they were using his vehicle for this purpose, he would not have given his vehicle. 6. From the Order-in-Original, it is seen that all these Recorded Statements have been relied upon by the Department. The Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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