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TMI Blog2024 (5) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... the ld. adjudicating authority in the impugned order, we find that the valuation adopted by the ld. adjudicating authority is through proper analysis of the best value available of the goods seized except Ruthenium wherein in the Remarks column it has been stated by the ld. adjudicating authority that the value of this smuggled goods has been arrived at by adding duty quantum, overhead and profit margin for this very rare and precious smuggled item. We are not in agreement with the said observation made by the ld. adjudicating authority in the impugned order. As the quantum of duty along with overheads and profit margin cannot be taken as the value of the said goods, Thus, the value of the said goods has to be taken as Rs.3,00,000/- (Rupees Three Lakhs) per kg., which is in the range arrived at by the ld. adjudicating authority i.e., Rs.2.82 lakhs to Rs.3.38 lakhs per kg. Accordingly, the duty has to be re-quantified which is payable by the appellants. We also find that redemption fine imposed on the appellants for release of the seized goods is justified. The penalties imposed are also found to be justified. In view of this, we do not find any merit on these grounds in the appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cellophane tape), 88.5 Kg. stone beads, 'Chaton' (packed in sealed plastic pouches) and six branded watches of foreign origin. Inventory of the goods recovered from the hand baggage of the above mentioned four passengers was prepared in presence of independent witnesses and the said passengers. The total value of the above mentioned goods was found to be Rs. 2,29,93,000/- (Rupees Two Crore Twenty Nine Lakhs Ninety Three Thousand). Some incriminating documents were recovered from the hand baggage of Mohammed Asifuddin and Afaque Alam. Those incriminating documents were also seized under the provisions of Customs Act on the reasons to believe that those would be relevant to and useful for the purpose of further investigation. 3.2. Then the 9 cartons which were the checked-in baggage of Aftab Alam (pooled with Mohd. Asifiuddin) and Ashraf (pooled with Afaque Alam) were examined and on opening the cartons, it was found that all the said cartons contained Chaton' packed in sealed plastic pouches. The total weight of those stone beads, Chaton' was found to be 218 Kg., valued at Rs.8.72 lacs (approx). Detailed inventory was prepared according to baggage tag no. of passeng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In reply to a specific question the said Aftab Ahmed stated that he carried Chatons in his last three trips only. The Chatons have been given to him by one Sikander in Hong Kong. He was directed to deliver the Chatons to one FD there. After coming out from the airport, Sikander used to call him and gave the name and the mobile no. of the person to whom he had to dispatch the goods. On the last two occasions, he had two different mobile nos. of FD which he could not remember. He also stated that he sent the goods in last two occasions via M/s. Mahalaxmi Courier. This time he received call from Sikander on 20.02.2011 to go to Hong Kong and accordingly went to Hong Kong on 22.02.2011. He stayed at the 10th Floor, D Block, Chung Kling Mansion with some of his friends. He intended to return to India on 23.02.2011, but could not return as the goods were not ready. He started his journey from Hong Kong on 24.02.2011 and reached Kolkata at about 00:40 hours on 25.02.2011 via Bangkok in Thai Airways flight No. TG 313. He had two hand luggages with him - one was a black side bag and the other was a pink polythene bag. He carried 11400 pieces of microSD 2 GB Memory Chips, 3 kg. Metal Powder, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use, etc. After reaching Hong Kong, he used to call his agents in Hong Kong and accordingly goods were supplied by those agents for transportation to India. After reaching India, he used to send those goods to the persons as instructed by the Hong Kong agents through air courier like M/s. Mahalaxmi Courier at Burrabazar. The agents at Hong Kong used to provide them only the name or code name and mobile number of the recipients. He also used to receive service charges for carrying the goods. He used to receive Rs. 8000/- per trip for carrying clothes or mobile accessories; for carrying Chaton i.e. stone beads, they used to receive Rs. 10000/- per trip. 6.1. In reply to a specific question he stated that he was carrying Chatons in the last three trips. The Chatons were given to him by one Haji Bhai. He was directed to deliver those Chatons to one Fawad alias FD of New Delhi. He had no further details of Fawad including his mobile number. He had sent those goods through Mahalaxmi Courier and through Air Cargo Courier, Kolkata. This time, he went to Hong Kong on 22.02.2011 and he met there with Haji Bhai. Haji Bhai supplied him the Chatons and considerable quantity of metal powder for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n accordingly he used to purchase air tickets and fly to Hong Kong and stayed in guest houses in Hong Kong like China Town Guest House, Disneyland Guest House, Kamal Guest House, etc. After reaching Hong Kong, he used to call those agents and accordingly goods were provided by those agents for transportation to India. After reaching India he used to send those goods to the persons as instructed by the Hong Kong agents through air courier like Blue Dart, Jet Airways, etc. The agents gave them only the name or code name of the recipients and their mobile numbers. Sometimes, they also sent the goods through couriers like M/s. Mahalaxmi Courier whose office was in Burrabazar and Khiddirpore area. The agents in Hong Kong used to give them the Air fare and fooding, the lodging cost in Hong Kong. They also gave them service charge for carrying the goods. He used to get Rs.8000/- per trip for carrying clothes or mobile accessories. For carrying chaton le stone beads, he usually got Rs. 10,000/- per trip. In reply to specific question he stated that he started carrying Chatons in last three trips. The Chatons had been given to him by one Sikander in Hongkong. He was directed to deliver the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom Hong Kong or Bangkok to Kolkata and he used to go to Hong Kong twice or thrice in a month. He had been engaged in this sort of business for last three to four years. Earlier he was working in a shop in Fancy Market on temporary basis. He was drawn into this business by his friends. On earlier occasions while returning back from Hong Kong, he brought Readymade Garments, mobile accessories, different electronic items etc. from Hong Kong. He was introduced to some agents in Hong Kong through some of his friends of Khiddirpore. Those agents informed him over telephone to go to Hong Kong. Then accordingly he used to purchase air tickets and fly to Hong Kong and stayed in guest houses in Hong Kong like China Town Guest House. After reaching Hong Kong he used to call those agents and accordingly goods were supplied by those agents for carrying to India. After reaching India he used to send those goods to the persons as instructed by the Hong Kong agents through couriers like M/s. Mahalaxmi Courier whose office was in Burrabazar and Khiddirpore area. The agents gave them only the name or code name of the recipients and their mobile numbers. The agents in Hong Kong used to give them the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iver those goods as he had been intercepted inside the airport and till that time Sikander did not inform him the name of the person to whom those goods were to be delivered. He categorically stated that he was merely a carrier of the said goods. 8.3. In reply to specific query, he stated that though he was well aware of the fact that he had to pay duty for the goods he was carrying but he was coming out through green channel as it was his responsibility to take out the goods without paying the duty for the owner of the goods and for that he was being paid. 9. Thereafter, representative samples were drawn from the seized metal powder believed to be Iridium and Ruthenium and sent to Saha Institute of Nuclear Physics, Salt Lake, Kolkata to ascertain the actual chemical identity of the samples drawn. It was certified that test of the samples responded positive to Iridium and Ruthenium. 10. None of the appellants disclosed the name of the recipient of the goods, but they stated that the goods were supplied through M/s. Mahalaxmi Courier of Burrabazar and Khidderpore. Accordingly, the Officers went to M/s. Mahalaxmi Courier, whose proprietor was identified as Meraj Ahmed (appellant in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty of Rs.5,00,000/- was imposed on Meraj Ahmed, owner of M/s. Mahalaxmi Air Cargo Enterprise. 13. Aggrieved from the said order, the appellants are before us. 14. The Ld. Counsel appearing on behalf of the appellants does not dispute the facts of the case. He only disputed the method of valuation of the goods in question, submitting that the value has not been ascertained as per the NIDB data. Therefore, he prayed that the matter may be remanded back to the adjudicating authority to ascertain the correct value of the goods seized and accordingly redemption fine and penalties be imposed on the appellants. 15. On the other hand, the Ld. Authorized Representative for the Revenue supported the impugned order and drew our attention to the impugned order wherein the ld. adjudicating authority has ascertained the value of the goods by giving remarks thereof. He submitted that the impugned order is to be upheld. 16. Heard the parties and considered their submissions. 17. On going through the records placed before us and the arguments advanced by both the sides, we find that it is a fact admitted by the appellants that all the four passengers who were intercepted at the Airport were car ..... X X X X Extracts X X X X X X X X Extracts X X X X
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