Case Law Details
Rameshbhai Lakhabhai Patel Vs Commissioner of Customs (CESTAT Ahmedabad)
We find that in the present case there is no dispute about illicit transaction of gold bars. Therefore impugned order of Ld. Commissioner (Appeals) has rightly upheld the absolute confiscation of the gold bars. As regard the prayer of the appellants that the confiscated goods should have been allowed to redeem on payment of fine, looking to the nature of the case, we do not find any illegality in the action of the ld. Adjudicating authority for absolute confiscation of the gold bars, therefore absolute confiscation is upheld.
It is established from the records that Shri Nareshbhai Savaliya masterminded the entire modus of smuggling of Gold bars by concealing the same in the embroidery machine exported by his overseas firm M/s Pali Overseas Trading Co., FZC, UAE to India. He had made the financial arrangement for importing machines for M/s Ambaji Prints. Further Shri Ramsehbhai Patel facilitated and abetted Shri Nareshbhai Savaliye in nefarious activity by allowing his company M/s Pali Overseas, in UAE and M/s Ambaji Prints in India to be used for smuggling of gold in embroidery machine. Department has produced sufficient evidence to establish that both the appellants were conspirator in the smuggling of goods.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
The present appeals have been filed by Shri Rameshbhai Lakhabhai Patel and Shri Nareshbhai Savaliya against the Order-In-Appeal No. AHD-CUSTM-000-APP-425 to 427-19-20 dated 18.10.2019 passed by the Commissioner of Customs (Appeals), Ahmedabad.
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