9911796707
TMI Blog2024 (4) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... during the course of interrogation or thereafter, have denied their implication in the case. Only at the time of appellate stage, they are claiming that they have been falsely implicated in the case - As gold has been recovered from the possession of Shri Vijay Bhagat and Shri Rupam Ghosh, therefore, they cannot claim that they have been falsely implicated in this case and recovery of the gold was made on the basis of foreign marking, having a reasonable belief that gold is of foreign origin. The gold in question has been rightly confiscated absolutely by the ld. adjudicating authority. As recovery of gold has been made from Shri Vijay Bhagat and Shri Rupam Ghosh, therefore, they cannot be exonerated. Accordingly, the penalty imposed on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 9723, near Malhotra Towers on Hill Cart Road, Siliguri. The intercepted persons disclosed their identities as Sri Rupam Ghosh, (appellant) S/o Late Robin Ghosh of 3A Manorama Apartment (Near Hakimpara Balika Vidyalaya) Rashbehari Sarani, Hakimpara, PO PS Siliguri, Dist-Darjeeling (WB) and Sri Vijay Bhagat, (appellant) S/o Shri Janardan Bhagat, Vill Taluk- Kharipur, PO PS-Vita, Dist- Sangli (Maharashtra), the pillion rider. On being questioned by the DRI officers the said intercepted persons initially denied to have anything to do with the cross border illegal trade of gold of foreign origin but on repeated questioning they confessed that they were carrying smuggled gold. DRI officers then proposed to carry out search of their person and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further interrogation, summons were issued to Shri Suresh Patil, who did not appear and later on, another appellant, namely, Shri Balaji Abaso Patil was interrogated, who stated that he is the nephew of appellant Shri Suresh Patil who was engaged in the business of gold sale and purchase but as he has gone to his hometown and has not come back, he does not know about his whereabouts. 4. On the basis of the investigation and recovery of gold, a case has been made out for absolute confiscation of the gold in question and to impose penalty on all the appellants under Section 112 of the Customs Act 1962. 5. The matter was adjudicated and the gold was held to be liable for confiscation. Accordingly the gold was and absolutely confiscated and pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g purity of 24 carat was recovered from the possession of the appellants namely, Shri Rupam Ghosh and Shri Vijay Bhagat, who admitted that they are the carriers of gold which was to be delivered to Shri Suresh Patil. As gold has been recovered from the possession of Shri Vijay Bhagat and Shri Rupam Ghosh, therefore, they cannot claim that they have been falsely implicated in this case and recovery of the gold was made on the basis of foreign marking, having a reasonable belief that gold is of foreign origin. 9.2 In these circumstances, the gold in question has been rightly confiscated absolutely by the ld. adjudicating authority. As recovery of gold has been made from Shri Vijay Bhagat and Shri Rupam Ghosh, therefore, they cannot be exonera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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