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TMI Blog2024 (3) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... dle. They were bonafidely carrying the bags. Therefore, as they have no knowledge about the gold concealed in the bags and these facts are not disputed by the Revenue. We also find that that the appellants had never admitted that they have any knowledge during carrying of the gold in the bags and Shri Pahalad Soni, who is held to leader of the group, has admitted that he has changed their bags by the trolley bags which are carrying gold. Thus, the appellants are totally innocent in the said act of smuggling of gold by Shri Pahalad Soni or Chhotu. Therefore, the penalties on the appellants are not imposable. Accordingly, the penalties imposed on the appellants are set aside and the appeals are allowed with consequential relief, if any. - H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and black self-adhesive tapes. From the four bags, a total 40 pieces of yellow metal bars were recovered. These were examined by a goldsmith and found to be quality of gold. All the 40 pieces of yellow metal bars defaced in order to remove the markings on them and the DRI Officers weighed each of the 40 pieces of gold and it was found to be 14.53935 kgs. 2.1 Gold were seized and the appellants were detained. Thereafter, the statement of Shri Pahalad Soni was recorded. Shri Pahalad Soni stated that he is a hawker of silver ornaments. During the course of his profession, he came into contact with different traders of gold and silver of Patna and Kolkata. He used to keep requesting all his known gold traders to give him any kind of work, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him to come to Guwahati by flight. His sister-in-law and her hushand and their daughter, Priyanshu Kumari, reached at Kolkata on 18.06.2013 and all of four left Kolkata in the afternoon of 20.06.2013 and arrived at Guwahati in the evening of 20.06.2013 by Kolkata-Guwahati Flight. 2.6 On 21.06.2013 in the morning, he along with his three relatives visited to Kamakhya Temple and in the evening, they boarded on a train for Dimapur and reached at Dimapur at 5.00 am. They stayed at Dimapur Railway Station waiting Hall. At Dimapur, his relatives left railway station for a tour of the town. In the meantime, Chhotu came to railway station with some other persons along with four trolley bags where smuggled gold bars were concealed in the rod of meta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. The trolley bags were exchanged by Shri Pahalad Soni and Chhotu, which were having gold in the handle. They were bonafidely carrying the bags. Therefore, as they have no knowledge about the gold concealed in the bags and these facts are not disputed by the Revenue. We also find that that the appellants had never admitted that they have any knowledge during carrying of the gold in the bags and Shri Pahalad Soni, who is held to leader of the group, has admitted that he has changed their bags by the trolley bags which are carrying gold. 9. In that circumstances, the appellants are totally innocent in the said act of smuggling of gold by Shri Pahalad Soni or Chhotu. Therefore, the penalties on the appellants are not imposable. 10. Accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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