9911796707
TMI Blog2024 (12) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... ny event, extraordinary jurisdiction cannot be equated to the appellate jurisdiction. The material on record is sufficient to sustain the adverse findings concurrently recorded by the three authorities. The allegation about the violation of natural justice is also not made out. Full opportunity was granted to the petitioners and only after those findings of fact had been recorded. Accordingly, there is no case made to interfere with the impugned order based on the alleged violation of natural justice. All the authorities have examined the material on record fairly and reasonably. Full opportunity was granted to the petitioners. The three authorities' findings of fact indicate a conspiracy to smuggle gold from Dubai. There were contradic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncurrent orders made by the adjudicating authority, the Commissioner (Appeals), and the revisional authority, ordering and upholding the confiscation of 36 gold bars weighing 10 Tolas each, totalling 4197 Grams, a cash amount of Rs. 2.85 Lakhs, and penalties. 4. Mr Pathak, learned counsel for the petitioners, submits that petitioner - Mukesh Pahuja produced an invoice dated 03 May 2015 regards the gold bars. The authorities did not adequately consider this invoice. Based on the invoice, Mukesh Pahuja s ownership of the gold bars was established. He submitted that the order of absolute confiscation was not justified in these circumstances. He submitted that not even an option was given to Mukesh Pahuja for paying the redemption fine and rele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contrary to the weight of evidence on record is made out, there is no question of interference. 10. The petitioners have not made out any case for perversity. The findings are well supported by material on record. In any event, our extraordinary jurisdiction cannot be equated to the appellate jurisdiction. The material on record is sufficient to sustain the adverse findings concurrently recorded by the three authorities. The allegation about the violation of natural justice is also not made out. Full opportunity was granted to the petitioners and only after those findings of fact had been recorded. Accordingly, there is no case made to interfere with the impugned order based on the alleged violation of natural justice. 11. Mukesh Pahuja ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oice. The order records the modus operandi to smuggle gold bars, and these findings warrant no interference. 13. Mr Mishra is justified in referring to paragraphs 13 and 14. of the revisional authority s order, which reads as follows:- 13. The main issue in the case is the quantum and manner in which the impugned gold was being brought into the Country. The option to allow redemption of seized goods is the discretionary power of the adjudicating authority depending on the facts of each case and after examining the merits. In the present case, the manner of concealment being clever and innovative, quantity being large and commercial, there being clear attempt to smuggle gold bars i.e. gold in primary form, is a fit case for absolute confisca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars from Doha which had been handed over to him by A3 who too was in the flight from Doha to Mumbai. Thereafter, at the airport A2 was supposed to collect the gold bars and take it outside and hand it over to A4 who was waiting there. A5 who was the brother of A3 had introduced him to A4. A4 had contacts with A2 and had made him part of the plan, luring him with monetary consideration. A3 had contact with A1 who had agreed to carry the gold from Doha. 14. All the authorities have examined the material on record fairly and reasonably. Full opportunity was granted to the petitioners. The three authorities' findings of fact indicate a conspiracy to smuggle gold from Dubai. There were contradictions in the stances raised by the petitioners. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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