TaxTMI 
TaxTMI 
2000 (9) TMI 761
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.... origin concealed inside the left head light assembly of the said Maruti Van. Shri Amit Kr. Goyal deposed that the said gold biscuits were being taken by him to Guwahati for delivery to M/s. Rara Brothers of Fancy Bazar, Guwahati as per the direction of his elder brother, Shri Sanjay Kr. Goyal. As the documents showing legal acquisition and possession of the gold biscuits could not be produced, the same were seized by the Officer on a reasonable belief that the gold biscuits in question were smuggled. Shri Sanjay Kr. Goyal in his statement recorded by the officers on 23-8-1995 as a result of post seizure investigation accepted that he has sent his younger brother Shri Amit Kumar Goyal for delivery of 11 numbers of smuggled gold biscuits to ....
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....rwein. 3. An appeal filed by Shri Sanjay Kr. Goyal was dismissed for non-compliance with the Stay Order vide which he was directed to deposit the entire penalty amount of Rs. 50,000/-. All the other appellants have been heard by me. 4. Shri P.R. Biawas, ld. Consultant appearing for Shri Amit Kr. Goyal, submits that the appellant was during the relevant period only a college student and was working under the instructions of his elder brother. Shri Sanjay Kr. Goyal owned the responsibility of the gold biscuits in question and as such his case should be viewed with leniency. He also contended that the confiscation of the vehicle in question with a high redemption fine of Rs. 50,000/- was not justified inasmuch as the Commission....
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....in view the appellant was only a college student at the relevant time, I reduce the personal penalty of Rs. 50,000/- to Rs. 25,000/- [Rupees twenty-five thousand only], which have already been deposited by him in compliance with the Stay Order. 7.  As regards the appeal filed by Shri Narendra Kr. Jain & Shri Mahabir Prasad Jain it is seen that joint penalty of Rs. 25,000/- has been imposed upon both the appellants. The said imposition of penalty is based upon the statement of Shri Amit Kr. Goyal and Shri Sanjay Kr. Goyal. Apart from the fact, that the appellants have challenged the evidentiary value of the said statement. It is also contended that the entire case is based upon the statement of two brothers - Shri Amit Kr. Goyal and ....
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....- has been imposed upon both the appellants. As both are partners of M/s. Rara Brothers and biscuits in question were to be delivered to either of the two, it is justifiable, if penalty is directed towards one of the appellants. Accordingly, I hold that penalty of Rs. 25,000/- is confirmed against Shri Mahabir Prasad Jain and be recovered from him. In case of failure to recover it from him, the same shall be recovered from Shri Narendra Jain. 8. As regards the confiscation of the Maruti Van, I find that the adjudicating authority has himself observed that the vehicle was not being used for carrying the smuggled gold biscuits with knowledge of Shri R.M. Marwein who is the owner of the vehicle. No personal penalty has also been impose....