TaxTMI 
TaxTMI 
1999 (3) TMI 224
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....Order]. - The appeal of Shri Nirmalendu Majumdar is directed against the confiscation of his car and imposition of penalty of Rs. 5,000/- on him under Order No. 10/98 dated 27-3-1998. The car has been confiscated as it was used "for concealing and carrying the other three accused with the contraband". The contraband in question are 15 gold bars concealed in the person of Mr. Amal Paul and Sambh....
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....e gold and stated that nobody had alleged that the appellant was in the know of things, that he knew about the plan to bring smuggled gold to Gauhati and to distribute the same at Gauhati. Shri S.P. Majumdar submitted that as the use of the car had taken place without his knowledge in the transport of smuggled goods and persons engaged in smuggled goods, the car is not liable to confiscation under....
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....t his friend Shri Nirmalendu Majumdar would send his personal car to facilitate the speedy and smooth transportation of the persons carrying the contraband gold out of the airport. Shri Roy also submitted that in a clandestine activities like smuggling, direct evidence regarding the involvement of the persons would be hard to establish. Therefore, circumstantial evidence should be treated as suffi....
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....they would also be travelling along with him in his car. He, therefore, submitted that the evidence does not in any way, connect Shri Nirmalendu Majumdar to the offence and therefore the confiscation of the car and the penalty were entirely unjustified. 5. I have perused the records of the case and have considered the rival submissions. I find that none of the statements, in any way, impli....