Case Law Details
Planet Green Retail Vs Principal Commissioner of Customs (Preventive) (CESTAT Delhi)
CESTAT Delhi held that absolute confiscation of the gold and imposition of penalty thereon justifiable on account of illicit smuggling of gold without any valid documents.
Facts- Based on the investigation, it was alleged that the six gold bars of foreign origin have been illicitly smuggled without any valid documents. Hence the Customs officers seized all six bars of 1 kg. each vide the panchnama dated 06.04.2015. The show cause notice bearing No. 86/5 dated 03.07.2015 under section 124 of Customs Act, 1962 was served upon the appellant proposing the confiscation of 6 kg. of gold valued at Rs. 1,45,99,200/-, the seizure of machines and of the packing material, which was used for concealing the aforesaid gold and the imposition of penalty upon the appellant. Three opportunities of personal hearing were being given to the appellant who failed to appear. Resultantly the impugned order was passed ex-parte confirming the said proposal.
Conclusion- Held that the department has made sufficient compliance of Section 123 of Customs Act, 1962. In the impugned order, the Adjudicating Authority has meticulously summarized the grounds for order absolute confiscation of the gold and the packing machines seized and to order penalty on the appellant. We do not have any reason to differ from those findings. Resultantly we hereby upheld the said order. Consequent thereto, the appeal stands dismissed.
FULL TEXT OF THE CESTAT DELHI ORDER
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