2003 (2) TMI 332

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....the premises of the said clinic. On opening the said packet, it was found to contain seventeen bars of gold, forty five strips of gold and three gold tails, all bearing foreign markings and of 24 cts. purity totally weighing 4976.200 gms. valued at Rs. 15,17,74/- (sic) The gold was seized in the reasonable belief that the same was smuggled into India. The suitcase and the brief-case were also seized. As a follow up action, premises of M/s. Smart Tailors, 21 Dayanand Marg, Daryaganj, Delhi, the residence of one Sh. Ram Avtar Goel at G-56 Phase-1, Ashok Vihar, New Delhi and residential premises of one Shri Girish Khanduja at B-2/27-C Lawrence Road, Delhi were also searched on 5-7-89. At the residence of Shri Ram Avtar Goel, foreign currencies....

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.... instructions, Roshan Lal had come to Delhi by Gomti Express with 3.5 Kgs. of contraband gold and delivered the same to him in Saluja Medical Hall; that he had sold that contraband gold to Shri Jain for about Rs. 11 lakhs; that on 5-7-89 Roshan Lal had come to Delhi with contraband gold by Lucknow Mail and at about 9.00 A.M. Roshan Lal had kept the contraband gold in his (Batra's) brother-in-law's shop. 2. The above statement of Shri Varinder Singh Batra was corroborated in material particulars by Shri Mahavir Singh Saluja in his statement of even date. 3. The statement was also recorded from Shri Ram Avtar Goel on 19-7-89. In his statement Shri Ram Avtar Goel admitted his role in sending contraband gold to Varinder Singh Batra ....

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....e confiscation of Rs. 72,510/- under Section 121 of the Customs Act, 1962 and imposition of penalties. 6. Heard both the sides. 7. The contention of the appellant is that he is not concerned with the smuggling of the gold. He is only sending gold to Kathmandu from Hongkong to various customers. The customers may have smuggled the gold to India. Therefore, he is not liable for the default on the part of their customers. The appellant also submitted that there is no evidence on record to show that seized currencies in question is the sale proceeds of the smuggled gold. 8. In this case, the appellant in his statement dated 19-7-89 admitted the modus operandi adopted by him and his co-noticees in respect of the gold smuggled i....