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Tribunal Cuts Penalty for Daily Wager in Unlicensed Gold Case Due to Financial Hardship, Appeal Resolved. The Tribunal adjudicated an appeal concerning a penalty under Section 112 of the Customs Act, 1962. The appellant, found carrying unlicensed contraband ...
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Tribunal Cuts Penalty for Daily Wager in Unlicensed Gold Case Due to Financial Hardship, Appeal Resolved.
The Tribunal adjudicated an appeal concerning a penalty under Section 112 of the Customs Act, 1962. The appellant, found carrying unlicensed contraband gold, contended ignorance of the contents. Initially penalized Rs.6.00 lakhs, the Tribunal acknowledged the appellant's financial hardship as a daily wager and reduced the penalty to Rs.25,000, thereby disposing of the appeal.
Issues involved: Appeal against penalty imposition u/s 112 of the Customs Act, 1962.
Summary: The case involved the imposition of a penalty under Section 112 of the Customs Act, 1962 on the appellant. The appellant was found carrying contraband goods, specifically two pieces of "Yellow Metal" believed to be Gold, without possessing any licit documents for the same. The appellant claimed innocence, stating that he was a daily wager and was unaware of the contents of the packet he was carrying. After completion of adjudication proceedings, the goods were confiscated, and a penalty of Rs.6.00 lakhs was imposed on the appellant.
The appellant contended that he was falsely implicated, as he was only paid to deliver packets without knowledge of their contents. The Revenue argued in favor of upholding the penalty.
Upon hearing both sides, the Tribunal noted that the appellant was indeed carrying contraband goods without proper documentation. The confiscated gold was not claimed by the appellant. Considering the appellant's financial situation as a daily wager, the penalty was reduced from Rs.6.00 lakhs to Rs.25,000.
In conclusion, the appeal was disposed of, with the penalty amount reduced due to the appellant's financial circumstances.
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