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TMI Blog2023 (10) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... of personal penalty imposed on the second appellant Mr. K. Naser - whether the penalties are unjust and disproportionate to the quantum of offence? - Smuggling - gold concealed inside the pressure washer pumps, absolutely confiscated. HELD THAT:- Considering the overall facts and circumstances including the fact that imported goods and the gold suffered absolute confiscation, it is opined tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were imported via Bangalore Air Cargo Complex on 28.04.2016 and necessary Bill of Entry was filed on 29.04.2016. On specific intelligence, DRI detained the consignment and examination was conducted on 11.5.2016. On the second examination by the DRI, they found 120 yellow metal pieces concealed in the pressure washer pumps weighing 13996.8 grams. These goods were seized and later show-cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.01.2019 remanded the case to the learned Commissioner (A) for fresh decision. Consequently, the impugned order is passed whereby the learned Commissioner (A) rejected the appeals filed by the appellants as well as the Department. Hence, the present appeals. 3. At the outset, the learned advocate for the appellants submits that the appellants in the present case do not intend to contest the is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir submission is disproportionate considering the fact that all the 24 Nos. of pressure washer pumps which were imported by them and the gold concealed inside the pressure washer pumps have been absolutely confiscated. It is also argued that once heavy penalty under Section 112 is imposed, further penalty under Section 114AA would cause undue hardship and resulted into injustice. Considering the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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