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TMI Blog2024 (12) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... m of them were given an Entry Pass/Identity Card. The appellants misused the Identity Card/ Entry Pass given to them and helped the passenger in the smuggling activity. Both the appellants were intercepted by the officers of the Airport Intelligence Unit and the impugned gold was recovered from the possession of the Appellant Shri Ayan Das. It is also noticed that on receipt of the gold in the toilet of the International Arrival Immigration Area, Shri Ayan Das concealed the same in his shoe, with a view to bring it outside the airport and to deliver it to one Mohammad Arif. As he was not a passenger and he was not eligible to bring the gold into the country, his role in the smuggling activity is established beyond doubt. Syed Ghazanfar Raza ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m in the impugned Order-in-Appeal No. KOL/CUS/AIRPORT/AKR/523,524/2021 dated 07.07.2021 passed by the Commissioner of Customs (Appeals), Kolkata. In the impugned order, the Ld. Commissioner (Appeals) has upheld the order of the Additional Commissioner of Customs, AIU, NSCBI Airport, imposing a penalty of Rs. 5,00,000/- (Rupees Five Lakh only) under Section 112(a) and 112(b) of the Customs Act, 1962, in connection with smuggling of one cut piece gold bar of foreign origin weighing 645.500 grams valued at 20,07,505/-. 1.1. Customs Appeal No. 75759 of 2021 has been filed by Shri Syed Ghazanfar Raza Hussain against confirmation of the penalty imposed on him in the impugned Order-in-Appeal No. KOL/CUS/AIRPORT/AKR/523,524/2021 dated 07.07.2021 pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irport Intelligence Unit (AIU) and the impugned gold was recovered from the possession of the Appellant Shri Ayan Das. His statement was recorded. As he was not a passenger and he was not eligible to bring the gold into the country, the said gold concealed by Shri Ayan Das in his shoe was recovered and seized. Statements were also recorded from the passenger Mohammed Zuhair Abbas and Shri Syed Ghazanfar Raza Hussain. 3. After completion of investigation, a Show Cause Notice No. 70/ADC/2018 dated 28.09.2018 was issued proposing confiscation of the impugned gold for contravening Sections 111(d), 111 (i) and 111 (l) of the Customs Act, 1962 and penalty was also proposed under Section 112(a) and 112(b) of the said Act, on both the appellants. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,505/-; without knowing the implications, they have fallen prey to some quick money that can be made by helping the passenger to take the gold outside the Airport. He submits that the penalty imposed on them does not commensurate with the role played by them in the alleged offence; besides, conditions precedent for invocation of Section 112(a) and Section 112(b) also do not satisfy in this case. Accordingly, he prayed for taking a lenient view and for reducing the penalty imposed on the appellants. 5. The Ld. Authorized Representative appearing for the Revenue reiterated the findings in the impugned order. He submitted that both the appellants have misused the Entry Pass/Identity Card given to them; their role in the offence has been establ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Manager, instructed Shri Ayan Das to conceal the gold in his shoe and smuggle it outside the airport. Thus, we observe that he played the role of an abettor in the alleged offence. Thus, we hold that both the appellants are involved in the smuggling of the gold and hence they are liable for penalty under Section 112(a) and Section 112(b) of the Customs Act, 1962 7.1. From the records available, we observe that both the appellants do not have any antecedents of smuggling activities in the past. We also observe that they were neither the owners nor the beneficiaries of the impugned gold. We also find that no investigation was carried out in this regard with Mohammad Arif, who is the actual beneficiary. The Ld. counsel for the appellant also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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