2023 (10) TMI 247 - AT - Customs

Tribunal confirms gold bars confiscation, dismissing appeal against smuggling allegations.

M/s Planet Green Retail Versus Principal Commissioner of Customs (Preventive), New Delhi

M/s Planet Green Retail Versus Principal Commissioner of Customs (Preventive), New Delhi - TMI Issues:Smuggling of gold bars concealed in machines imported from Hong Kong, Allegation of illicit smuggling without valid documents, Ex-parte order passed without appellant's appearance, Appellant's denial of involvement in the consignment, Department's reliance on evidence and Adjudicating Authority's decision.Summary:The case involves the smuggling of 6 kg gold bars concealed in machines imported from Hong Kong, with the consignee being a fictitious firm. Customs officers detained the machines after finding gold concealed in them, leading to a show cause notice for confiscation and penalty. The appellant denied involvement, claiming lack of communication and knowledge of the consignment.The investigation revealed discrepancies in addresses associated with the consignee, the appellant, and the actual premises. The Adjudicating Authority found that the circumstances, including lack of claimants and non-existence of the consignee firm, supported the conclusion of smuggling. The appellant failed to respond to notices and evidence linking them to the consignment.The appellant's defense of being wrongly implicated was countered by the Department's reliance on records and statements, indicating the appellant's connection to the smuggled gold. The Adjudicating Authority's decision to confiscate the gold and impose penalties was upheld, dismissing the appeal. Compliance with Customs Act provisions was noted, affirming the order's validity.In conclusion, the Tribunal upheld the decision based on the evidence and findings, dismissing the appeal against the ex-parte order confirming the confiscation of smuggled gold bars and imposition of penalties.