Case Law Details
Narayan Sharma Vs Commissioner of Customs (CESTAT Chandigarh)
CESTAT Chandigarh ordered absolute confiscation of smuggled gold u/s. 111(d), 111(1), 111(1) and 111(m) of the Customs Act, 1962 based on facts and statements coupled with documentary evidence.
Facts- On 22.03.2019, based upon a specific input, Customs officers at SGRDJI Airport, Amritsar found suspicious object wrapped in yellow coloured cloth bag from the cavity near the driver seat in the bus bearing registration number PB-02 CR 3991 operated by M/s Inter Globe Aviation Limited (IndiGo Airlines) to ferry passengers from Aircraft to terminal building and vice versa, the suspicious object was found to be a gold bar with foreign marking “MTM 1 Kg GOLD 995 MELYER ASSAYER B020344” and Customs officers took the possession of the said gold bar.
Panchnama dated 22.03.2019 was drawn on the spot and the gold was got certified by the Goldsmith M/s Khalsa Jewellers, Raja Sansi, Amritsar, who vide its certificate dated 23.03.2019 certified that the gold bar in question was of 99.5% purity Le. 24 Karat, having gross weight of 999.50 grams (foreign origin) and having market value of Rs. 32,98,350/-. The said Gold bar recovered from the said bus along with its packing material i.e. yellow coloured cloth bag with bus, were seized under recovery cum seizure memo dated 22.03.2019 u/s. 110 of the Customs Act, 1962 on the reasonable belief that the same are liable to confiscation u/s. 111, 115 & 118 of the Customs Act, 1962.
Conclusion- Held that the entire case is based on facts and statements of the appellants coupled with documentary evidence about purchase of gold in Dubai and how its purchase/smuggling was facilitated by the appellants and the role played by each one of them has been discussed in detail in order-in-original.
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