Case Law Details
Rameshwar Tiwari Vs Union of India & Ors (Delhi High Court)
Introduction: The case of Rameshwar Tiwari vs. Union of India & Ors before the Delhi High Court involves penalties imposed under Sections 112(a) & 112(b) of the Customs Act for smuggling gold. This article provides a comprehensive analysis of the court’s judgment and the implications thereof.
Detailed Analysis: The petitioner, Rameshwar Tiwari, challenged the order dismissing his appeal against the confiscation of gold and the imposition of penalties. The court reviewed the circumstances leading to Tiwari’s interception at Kolkata Airport, where gold was found concealed in medicine sachets in his possession. Despite Tiwari’s claims of innocence and lack of knowledge about the contents of the packet, the court upheld the penalties imposed under Sections 112(a) & 112(b) of the Customs Act.
The court emphasized Tiwari’s frequent travels between Kolkata and Bangkok and his role as a carrier of goods for others. Despite his assertions of being unaware of the law and the contents of the packets he carried, the court deemed him accountable, considering the mode of concealment and his admission of guilt in his statement under Section 108 of the Act.
Furthermore, the court rejected Tiwari’s argument that the penalties under both sections could not be imposed together, citing his failure to raise this issue before the Commissioner (Appeals). It also highlighted the severity of smuggling, particularly of gold, on the country’s economy and financial stability, as established in previous legal precedents.
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