Vasu Hasmukhbhai Vasoya Vs C.C (CESTAT Ahmedabad)
The appeal before the CESTAT Ahmedabad arose from the imposition of a penalty of ₹3.00 lakh on the appellant under Section 112(a) of the Customs Act, 1962, in connection with a case of alleged smuggling of gold.
On 03.12.2018, Customs officers intercepted one Mohd. Sadin at the airport upon his arrival from Dubai and recovered 2,279.800 grams of gold valued at ₹71,58,571 (tariff value ₹65,69,301). The gold was concealed inside three metal prototype piston heads and was not declared to Customs. In his statement dated 03.12.2018, Mohd. Sadin stated that the concealed piston heads were handed over to him by Shri Alam Gohar, who was working as a supervisor in Riyadh, with instructions to contact the appellant upon reaching Ahmedabad airport.
In his statement dated 13.12.2018, the appellant stated that he was engaged in the manufacture of brake discs and had prior business dealings with M/s. Kian Belladi Institutional Trading, Riyadh, where Shri Alam Gohar worked as a representative. The appellant clarified that his last business transaction with the said firm was on 15.10.2018. He further stated that he received a phone call from Shri Alam Gohar on 03.12.2018 at around 6:30 a.m., after the interception of Mohd. Sadin, seeking legal assistance for him.
