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        <h1>Customs tribunal affirms penalty under Customs Act, 1962. Ownership dispute dismissed. Evidence crucial.</h1> <h3>SRI RANJIT KR. SARKAR Versus COMMISSIONER OF CUSTOMS (AIRPORT), CALCUTTA</h3> SRI RANJIT KR. SARKAR Versus COMMISSIONER OF CUSTOMS (AIRPORT), CALCUTTA - 2002 (148) E.L.T. 647 (Tri. - Kolkata) Issues:1. Imposition of personal penalty under Section 114 of the Customs Act, 1962.Detailed Analysis:The judgment involves the imposition of a personal penalty under Section 114 of the Customs Act, 1962. The appellant, found with foreign currencies in his registered baggage at the airport, challenged the penalty of Rs. 2,00,000 imposed by the Commissioner of Customs. The appellant did not contest the confiscation of the currencies but disputed the personal penalty. The appellant claimed that the baggage did not belong to him and was registered under his ticket as a favor to another passenger with excess luggage. However, the appellant failed to provide details of this passenger or establish a connection, leading to the rejection of his claim by the adjudicating authority. The appellant's statement admitting ownership of the bag and explaining the smuggling method was considered valid as it was not retracted promptly, and no objections were raised during the initial legal proceedings.The appellant further contended that the claim tag was not produced by him. The Commissioner observed that the claim tag was attached to the air-ticket, as evidenced by the search list and joint inspection report. The appellant's failure to provide evidence supporting his claim regarding the claim tag's absence weakened his argument. The request for cross-examination of seizing officers and airline staff was denied by the adjudicating authority, citing precedents and the lack of dispute regarding the baggage's registration against the appellant's ticket. The judgment emphasized that cross-examination is not a mandatory requirement for departmental adjudication, especially when crucial facts are not in dispute. The denial of cross-examination was upheld as it was deemed unnecessary due to the lack of contradiction regarding the baggage registration.Ultimately, the appellate tribunal, after careful consideration of the facts and circumstances, upheld the decision of the Commissioner of Customs, ruling that the appellant's appeal lacked merit. The tribunal rejected the appellant's arguments regarding the ownership of the baggage and the absence of the claim tag, affirming the imposition of the personal penalty under Section 114 of the Customs Act, 1962. The judgment highlighted the importance of substantiated claims and evidence in challenging penalties and the limited scope of cross-examination in cases where essential facts are undisputed.

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