TaxTMI 
TaxTMI 
2011 (2) TMI 442
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....ssengers who had passed through the Green channel with his baggage was suspected carrying contraband goods. The Officers called two independent witnesses and stopped him at the Exit gate of the Arrival Hall & brought him to the Customs Counter. His baggage was searched before the two independent witnesses and goods, as detailed below were recovered from his baggage. Sl. No. Description of Goods Quantity Value (Rs.) 1. Camera (Canon Power Shot SI 15 3.2 MPxPC 1058 Made in Japan) along with Flash Card FC 32 MH. Canon. 08 Pcs 2,00,000/- 2. Camera (Canon Power Shot S2 15 5 MPxPC 1130) Made in Japan along with Memory Card SDC 16M 19 Pcs 4,75,000/- 3. Saffron 20 Kgs 4,00,000/- 4. Blue Tooth (Brand "Jebra" Made in China BCE 250 50 Pcs 1,25,000/- 5. Dental Needles 5800 Pcs 87,000/- 6. Memory Card (Brand Twin MOS Compact Flash Card 128 MB Made in Taiwan) 50 Pcs 1,00,000/- 7. Wrist watches 464 Pcs 2,32,000/- Total 16,19,000/- The passenger was carrying Passport No. E-2773289, his Air ticket, 40 Dirhams and Rs. 500/- with him. On interrogation the passenger disclosed hi....
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....bai, which he had disclosed in his statement u/s 108 of Customs Act dated 6-7-2005 in Jail, was fictitious. Perusal and scrutiny of passport No. E-2773289 of Aqeel Khan confirmed that he had visited Dubai and returned to India (Lucknow Airport) frequently. The details of his visits were as under:- Sl. No. Departure Date (from India to Dubai) Departure place (from India to Dubai) Arrival Date (from Dubai to India) Arrival place in India No. of days he stayed abroad 1 - 5-12-02 LUCKNOW - 2 8-1-03 MUMBAI 13-2-03 MUMBAI 35 DAYS 3 3-5-03 MUMBAI 21-6-04 MUMBAI 13 MONTHS 19 DAYS 4 5-7-04 MUMBAI 14-7-04 MUMBAI 9 DAYS 5 14-10-04 MUMBAI 16-10-04 LUCKNOW 02 DAYS 6 16-2-05 MUMBAI 23-2-05 MUMBAI 07 DAYS 7 2-3-05 MUMBAI 3-3-05 AHMEDABAD 01 DAY 8 7-3-05 MUMBAI 10-3-05 AHMEDABAD 03 DAYS 9 13-3-05 MUMBAI 17-3-05 AHMEDABAD 04 DAYS 10 19-4-05 MUMBAI 23-4-05 LUCKNOW 04 DAYS 11 4-5-05 MUMBAI 7-5-05 LUCKNOW 03 ....
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.... Mohd. Aqeel Khan and Shri Niyaz Mohd. Hasan Khan, addressed to the Deputy Commissioner, Customs, Airport, Lucknow, requesting not to dispose off the seized goods. They offered a price of 5%, over and above the disposal price fixed by the department. In case the goods seized from them were given back to them. On 2-8-2005, a Retraction was received from Shri Mohd. Aqeel Khan stating that he deny the allegation of non declaration of the goods brought by him and his attempt to clear the goods from Green channel of the Customs Arrival Hall. He stated that he wanted to clear the goods by paying the customs duty. 11. During investigation of the case name of one Shri Sheikh Mohd. Salim Abdul Jabar S/o Abdul Jabbar originally R/o Post Sisvaria, District Gonda, now settled in Mumbai R/o Room No. 27, IInd Floor, 42/2, Merchant Building Opposite Ashadham Byculla, Mumbai-08 and his telephone No. 9892627866 came to light. A search was conducted at his residence i.e. Room No. 27, IInd Floor, 42/2, Merchant Building Opposite Ashadham Complex, Near Ashadeep, Bycalla, Mumbai 08 and a Panchnama dated 2-8-2005 was drawn, wherein Smt. Tabassum, wife of Shri Sheikh Mohd. Salim Abdul Jabbar s....
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.... to give any statement to be used against him. Scrutiny of the call details of the Mobile No. 9415758376 of Shri Akhlaq Mohd. Naqvi, Advocate, confirmed that he was in touch with Shri D.S. Shukla, Air Customs Officer posted at Amausi Airport till 12-7-2005, having Phone No. 9415031531 and 9415365536 till 12-7-2005. The call details also revealed that Shri Sheikh Mohd. Salim Abdul Jabbar was in contact with one international No. 971502509785 of Dubai which was regularly in touch with him, and at times with Shri Akhlaq Mohd. Naqvi, Advocate also. Whenever Shri Niyaz Mohd. Hasan Khan and/or Shri Aqeel Khan came from Dubai to Lucknow, Shri Akhlaq Mohd. Naqvi had contacted Shri D.S. Shukla, Inspector the then Air Customs Officer, who was present on duty on those dates (as per of Office DUTY CHART). It was also observed that both Shri Sheikh Mohd. Salim Abdul Jabbar and Shri Akhlaq Mohd. Naqvi, Advocate were also in touch with a Mobile No. 9322871107, which belonged to Shri Niyaz Mohd. Hasan Khan, as per the letter dated 01.03.2006 of M/s Reliance Infocom, Lucknow. The call details of Mobile No. 9322871107 was also procured from M/s Reliance Infocom, Lucknow. 13. For investiga....
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.... through registered post, but it was returned back with remark of postman to the effect that the petitioner is not available. In consequence thereof, in pursuance to concession in Section 153(b) of the Act, they are affixed on the Notice Board. The findings recorded by Adjudicating Authority are reproduced as under :- "01. Accordingly, I order confiscation of the seized foreign origin goods valued Rs. 16,19,000/- as detailed in the Panchnama dated 4-7-2005, U/S 111 of the Customs Act, 1962 but give an option for Redemption of the goods under Section 125(1) of the Customs Act, 1962 on a fine of Rs. 10,00,000/- [Rupees Ten Lac]. The option shall be exercised within 20 days of receipt of this order. 02. I also order for payment of Customs Duty of Rs. 5,77,983/- on the Redeemed goods [Baggage Duty @ 35% Adv.+Education Cess @ 2%] under Section 125(2) of the Customs Act, 1962. The duty shall be paid in addition to the Redemption Fine on the goods. 03. I impose a personal penalty of Rs. 6,00,000/- [Rupees Six Lac only] on Shri Aqeel Khan under Section 112(b) of the Customs Act, 1962. 04. 1 also impose personal penalties on the following noticees und....