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TMI Blog2024 (2) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... MBER (JUDICIAL) And HON'BLE MR. RAJEEV TANDON, MEMBER (TECHNICAL) Ms. Atika Sumran Ahmed, Advocate for the Appellant Mr. Faiz Ahmed, Authorized Representative for the Respondent ORDER PER R. MURALIDHAR : Though the Appellants have raised the issue that the Show Cause Notice has been issued by DRI in their synopsis today, the Learned Counsel has given an oral undertaking that they are not insisting on this issue and they are ready to argue the case on merits. Based on this oral undertaking before the Bench today, the Appeals have been taken up for disposal with the consent of both the sides. 2. In the present case, gold bars with a value of Rs. 10,07,00,000/- were seized while they were being carried and being transported by the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of money promised by the seller/buyer of the seized gold. She submits that these Appellants are not involved in the alleged smuggling and are not financially strong and the penalties imposed on them should be waived. She also relies on the case law of M/s. Mukherjee & Alliances (India) Pvt. Ltd. Vs. Commr. of Customs (Port), Kolkata decided by this Bench vide Final Order No. 76911- 76916/2016 dated 17/12/2019. She submits that the Tribunal has held that when the duty evaded is not quantified, the penalty cannot be imposed. The Learned Counsel submits that the penalty can be imposed to the maximum extent of 10% of the duty evaded or Rs. 5,000/- whichever is higher. In the present case, the duty was not quantified, the maximum penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be either equivalent to 10% of the quantified duty amount or Rs. 5,000/- whichever is higher. 10. Now coming to the quantum of penalties imposed, we also see that two other Noticees have approached the Hon'ble Calcutta High Court, which after going through the factual details has remanded the matter back the Tribunal to re-quantify the penalties imposed on them. 11. Further we also take note that the present Appellants are not the main noticees, since they were neither the buyers nor sellers of these gold bars but were mere carriers probably getting a few thousand rupees for carrying these gold bars from one place to another. We are also taking into account that they may not be financially strong and hence take a more humane appro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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