Case Law Details
Janki Dass Madan Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that as appellant failed to produce document proving discharge of customs duty liability, it can easily be concluded that gold so procured has passed the customs area in concealed manner and accordingly the same is smuggled goods.
Facts- The officers of Directorate of Revenue (DRI) got the specific intelligence about two passengers, Deepak Batra and Shefali Batra to fly with Thai Airways from New Delhi to Bangkok with foreign currency valued at around Rs. 1 crore approximately by way of concealment of their baggage.
Post investigation and search operation, and also Based on statements, the incriminatory documents and gold recovered and the documents pertaining to several times travel details to Bangkok, Show Cause Notice No. 07/2017 dated 04.01.2018 was served upon the appellants proposing the confiscation of foreign currency recovered from Shri Deepak Batra and from residence of Shri Janki Dass Madan along with the Indian currency of Rs. 27.5 Lakhs and gold 195 grams recovered from the residence of later. Observing all the appellants to be the habitual offenders for exporting foreign currency and illegally importing gold with an intent to evade the payment customs duty that the penalty was also proposed on all of them u/s. 112(a), 112(b) and 114AA of the Customs Act, 1962.
The said proposal has been confirmed by the original adjudicating authority vide Order-in-Original No. 322/2018 dated 31.08.2018. The appeal thereof has been rejected vide Order-in-Appeal No. 4363-4365/2021-22 dated 07.04.2022. Being aggrieved the appellants are before this Tribunal.
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