9911796707
TMI Blog2023 (9) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... Region, Shillong. The appellant is a bullion dealer and also deals in gold and silver jewellery and operates out of Guwahati. 2. The Ld. Commissioner vide the aforesaid adjudication order has imposed a penalty of Rs.10,00,000/- (Ten lakh only) on the appellant, imposition of which, by the appellant is assailed of. 3. The facts are not much in dispute. Briefly stated, acting on specific intelligence the officers of DRI intercepted one Nimtosh Paul on 03.01.2015 at Khanpara Bus Stand as he alighted from a Tata Winger which came from Nagaon side, and recovered 40 pieces (bars/biscuits) of primary gold weighing 6661.68 gm. from his possession. In the course of interrogation Nimtosh Paul vide his statement dated 03.01.2015 admitted, that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er held that Narendra Kumar Jain appears to have concerned himself knowingly and is the mastermind and have cited three other cases wherein the appellant is said to be involved in smuggling of gold. On the basis of the aforesaid finding of the Ld. Commissioner the appellant has been subjected to penalty of Rs.10,00,000/- (Rupees Ten lakh) in the matter. On the other hand the Ld. Advocate submits that there is not an iota of evidence of the appellant's involvement in the present matter and mainly on the basis of a statement of a co-noticee and background of alleged involvement in some other cases, being imputed in the present matter, cannot be the basis for establishing his contumacious conduct. He further pleads that around the intervening ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... medical facility subsequently. 6. Under the circumstances, we find merit in the appellant's plea that he was in not in a physical and mental state to even in the least focus on the issue, concerning the present matter. It appears from the medical history submitted that the diagnosis of suffering from Pituitary Adenoma has been done as early as, sometimes in January-February 2015. While there may not be enough force in the appellant's plea that they have been denied, a reasonable opportunity to present their submissions in the matter, it certainly is a fact that they have not been able to avail of the opportunity to present their case, for reasons aforesaid. While the Ld. Counsel states that in view thereof, they were not even aware of a s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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