Case Law Details
Shri Vijay Kumar Vs Commissioner of Central Excise (CESTAT Kolkata)
Introduction: The case of Shri Vijay Kumar versus the Commissioner of Central Excise, adjudicated by CESTAT Kolkata, revolves around penalties imposed under Section 112 of the Customs Act, 1962. The essence of the matter is the absence of knowledge regarding gold concealed in luggage.
Analysis: Officers of the Directorate of Revenue Intelligence (DRI) intercepted four individuals, including the appellants, along with their luggage at New Jalpaiguri Railway Station. Upon inspection, gold bars were found concealed in the handlebars of trolley bags. Shri Pahalad Soni, a member of the group, admitted to the smuggling operation orchestrated by an individual named Chhotu. However, the appellants denied any knowledge of the contraband.
The appellants asserted that they were unaware of the gold concealed in the bags, emphasizing that the bags were exchanged by Shri Pahalad Soni and Chhotu. Despite being implicated in the smuggling operation, the appellants maintained their innocence, stating they were bona fide carriers.
The tribunal noted the absence of any admission of guilt by the appellants regarding their knowledge of the gold smuggling. Moreover, Shri Pahalad Soni, considered the leader of the group, confessed to exchanging the bags containing gold. Given these circumstances, the tribunal concluded that the appellants were innocent bystanders in the smuggling affair.
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