9911796707
TMI Blog2024 (3) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... ntraband goods, which are notified items in terms of Section 123 of the Customs Act, 1962 and the appellant has failed to show the licit documents for possession of the same. Thus, the gold has rightly absolutely confiscated and the same has not been claimed by the appellant being owner of the same. Further, it is a fact on record that the appellant is a poor fellow, who is a daily wager and has c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... azar, Kolkata-700007 at around 16.45 Hrs. on 11.03.2014 and waited there. As informed by the informer, part of the team entered the shop namely M/s S.L. Karel Sons, 24, Kalakar Street, Ground Floor, Kolkata-700007. 2.1 Rest of the Officers of the team waited outside the shop They saw that one person with a box type packet in his hand reached there at about 17:50 Hrs. and was waiting in front of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficers entered in the shop with him requested two persons present in that shop to remain present as independent witnesses and also requested them to be present with the team to search the person before them and requested to be present till completion of the search seizure formalities. 2.3 The officers then searched Sri Virendra Mondal in presence of said two independent witnesses and opened the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation proceedings, the goods were absolutely confiscated and penalty of Rs.6.00 lakhs has been imposed on the appellant. 2.6 Aggrieved from the imposition of penalty on the appellant, the appellant is before us. 3. The ld.Counsel for the appellant submits that the appellant is a daily wager and has no means to earn. He was falsely implicated in this case. On payment of Rs.100/- he has taken the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a fact on record that the appellant is a poor fellow, who is a daily wager and has come to the city at Kolkata for earning purposes. Taking into account the financial condition of the appellant, although the appellant is liable to be penalized, but the quantum of penalty is reduced to Rs.25,000/-. 9. In view of this, the appeal is disposed off. (Pronounced in the open court on 07.03.2024) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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