Ranjita Rajendra Bane Vs Commissioner of Customs (CESTAT Mumbai)
Summary: The Customs, Excise & Service Tax Appellate Tribunal, Mumbai considered the appeal filed by Ranjita Rajendra Bane, widow and successor in interest of deceased Rajendra Bane, challenging personal penalties of ₹2,50,000/- and ₹1,00,000/- imposed under Section 112(a) of the Customs Act, 1962. Rajendra Bane had been serving as a Customs Hawaldar. The penalties arose from an investigation into smuggled gold recovered from the gent’s toilet at Pune International Airport after passengers travelled from Dubai by Spice Jet Flight No. SG 52 on 16.08.2018.
The allegation was that although Rajendra Bane was on sanctioned leave and staying at his native place near Ratnagiri, he had facilitated the smuggling of gold and assisted the smugglers. The material relied upon against him included statements recorded under Section 108 of the Customs Act, 1962, particularly statements of co-accused/accomplices, call records received from the telephone operator, and recovery of gold from the airport toilet and from a passenger.
The defence completely denied involvement. It admitted that Rajendra Bane was on leave and at his native place on the relevant day, but contended that the seizure had actually followed information transmitted by him to the Superintendent on duty at Pune International Airport. The defence claimed that the information involved privileged communication with an informer and therefore its source could not be disclosed.
