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of <h1>Tribunal Upholds Customs Act Confiscation & Penalties in Smuggling Case</h1> The Tribunal upheld the confiscation of gold biscuits and conveyances under the Customs Act, 1962, due to established smuggling activities and ownership. ... Smuggling - Gold Biscuits of Foreign marking - no document showing the acquisition of gold biscuits could be produced - imposition of penalties - HELD THAT:- The investigation established the fact that gold biscuits of foreign origin were carried/smuggled by Shri Tanmoy Saha and Shri Alekh Hossain and ownership of the seized gold biscuits was claimed by Shri Sudip Saha. There is no reason to interfere with the conclusion of the Commissioner (Appeals) that the seized gold biscuits are liable for confiscation under Section 111(b) and (d) of the Customs Act, 1962 - the penalties imposed on the three appellants under Section 112 (b)(i), are justified considering their involvement in the smuggling of 10 pieces of gold biscuits of foreign origin - the penalties imposed under Section 112 (b)(i) on the three appellants for their purported smuggling on the basis of their voluntary statements only which is not corroborated with any evidence, have been rightly set aside by the First Appellate Authority as no penalty can be imposed on the appellants for their past acts of smuggling on presumption. Appeal dismissed. Issues:1. Seizure of gold biscuits and conveyances under Customs Act, 19622. Confiscation and penalties imposed on individuals involved in smugglingSeizure of Gold Biscuits and Conveyances:The case involved the interception of two individuals with gold biscuits of foreign origin, seized under Section 110 of the Customs Act, 1962. The gold biscuits were examined for purity and valued at Rs. 33,82,650. The individuals were arrested and produced before the Judicial Magistrate, with subsequent voluntary statements revealing the actual owner of the gold. The Addl. Commissioner of Customs ordered the confiscation of gold biscuits, wrapping materials, and conveyances used in smuggling, along with penalties imposed on the individuals involved.Confiscation and Penalties Imposed:The Addl. Commissioner ordered absolute confiscation of the gold biscuits, wrapping materials, and conveyances under relevant sections of the Customs Act, 1962. Penalties were imposed on the individuals involved in smuggling activities, including the actual owner of the gold. The penalties ranged from Rs. 3,00,000 to Rs. 10,00,000 based on the level of involvement and past instances of smuggling. The First Appellate Authority upheld the confiscation but set aside some of the penalties imposed on the appellants.Legal Analysis:The appellants raised procedural lapses regarding the seizure process, questioning the authority of the officers involved. The Department argued that the individuals admitted to their involvement in smuggling and failed to produce legitimate documentation for the seized gold. The Tribunal found that the investigation established the smuggling activities and ownership of the gold, justifying the confiscation under the Customs Act. However, the penalties imposed solely based on voluntary statements were set aside as they lacked corroborating evidence.In conclusion, the Tribunal dismissed the appeals, upholding the confiscation of the gold biscuits and conveyances but modifying the penalties imposed on the individuals involved in smuggling based on the lack of corroborative evidence for past acts. The judgment was pronounced on 04.01.2019 by the Tribunal.
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