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.
In view of the categorical evidence against the appellants and their role played in the entire smuggling of gold without declaring the same to the Customs department u/s. 77 of the Customs Act, 1962 is well established and therefore absolute confiscation of gold bar weighing 5 grams was ordered u/s. 111(d), 111(1), 111(1) and 111(m) of the Customs Act, 1962.
FULL TEXT OF THE CESTAT CHANDIGARH ORDER
These five (5) Appeals are directed against the common impugned order dated 03.07.2020 passed by the Commissioner of Customs, Amritsar whereby the Ld. Commissioner has passed the following order:-
“(1) I order absolute confiscation of gold bar weighing 995.5 grams valued at Rs 32,98,350/-, seized under seizure memo dt. 22.03.2019, under section 111(d), 111(1), 111(1) and 111(m) of the Customs Act, 1962.
(2) I confirm duty of Rs 11,80,872 on gold valued at Rs 30,67,200/- under section 28 of the Customs Act, 1962 and order its recovery from Noticee 3, Sh. Narayan Sharma alongwith interest under section 28AA of the Act, ibid.
(3) I confirm duty of Rs 23,44,804/- on gold valued at Rs 60,90,400/- under section 28 of the Customs Act, 1962 and order its recovery from Noticee 4, Sh. Rishab Saini alongwith interest under section 28AA of the Act.
(4) I order absolute confiscation of the Indian currency of Rs 2.20 lacs detained from the premises of the Noticee 2, Sh. Pardeep Saini, on 23.03.2019 under Section 121 of the Customs Act, 1962.
(5) 1 Impose a penalty of Rs. 50,000/- (Rs. Fifty Thousand only) on Sh. Sahib Singh, Noticee 1, under Section 112 of the Customs Act, 1962;
(6) I impose a penalty of Rs. 15,00,000/- (Rs. Fifteen Lakhs only) on Sh. Pardeep Saini, Noticee 2, under Section 112 of the Customs Act, 1962;
(7) I impose a penalty of Rs. 1,00,000/- (Rs. One Lakh only) on Sh. Narayan Sharma, Noticee 3 under Section 112 of the Act read with section 114 of the Act.
(8) I impose a penalty of Rs.5,00,000/- (Rs Five Lakhs only) on Sh. Rishab Saini, Noticee 4, under Section 112 of the Customs Act, 1962.
(9) I impose a penalty of Rs.15,00,000/-(Rs Fifteen Lakhs only) on Sh. Rakesh Rai, Noticee 5, under Section 112 of the Customs Act, 1962.
(10) I impose a penalty of Rs.5,00,000/- (Rs Five Lakhs only) on Sh. Vaibhav Rai, Noticee 6, under Section 112 of the Customs Act, 1962.
(11) I order confiscation of Toyota Innova car bearing Registration No. PB02-BZ-7000 registered in the name of Smt. Sreet Saini, Noticee 7, seized under Section 110 of the Customs Act, 1962 under section 115(2) of the Customs Act, 1962. However I order Noticee 7 may redeem the said vehicle on payment of redemption fine of Rs. 1,00,000/- (Rs. One Lakh only) under section 125 of the Customs Act, 1962
(12) I impose a penalty of Rs. 50,000/- (Rs. Fifty Thousand only) on Smt. Sreet Saini, Noticee 7, under Section 117 of the Act;
(13) I order confiscation of Bus with registration No. PB-02 CR 3991 seized under Section 110 of the Customs Act, 1962 from Noticee 8, (M/s InterGlobe Aviation Limited, SGRDJI Airport, Amritsar) under Section 115(2) of the Customs Act, 1962. However, I order that it may be redeemed on redemption fine of Rs. 50,000/- (Rs. Fifty Thousand only) under section 125 of the Customs Act, 1962.
(14) I impose a penalty of Rs. 5,000/- (Rs Five Thousand only) on M/s InterGlobe Aviation Limited, Noticee 8, under Section 117 of the Act;”
2. Briefly the facts of the present case are that 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.
