2013 (7) TMI 722

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....o proceed towards the exit gate, where they were intercepted. Jaspal Walia was found to be wearing 8 gold bangles and two necklaces, weighing 195 gms. Mohinder Singh Walia was found to be wearing a gold „Kara‟ weighing 55 gms. These were seized vide panchnamas dated 22nd September, 1990. At this stage, we may note that child of the two petitioners was also found to be wearing gold articles. 2. Subsequently, show cause notices were issued and adjudication orders dated 7th February, 1992 and 24th July, 1991were passed holding that the petitioners had smuggled gold into India which was liable to be confiscated under Section 119 of the Customs Act, 1962 (Act, for short). Reference was also made to Section 111 of the Act. Penalty ....

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.... Court, we cannot go into and re-examine the correctness of the factual findings as an appellate court. We are primarily concerned and have to decide whether there is any error or lapse in the decision making process and whether the decision taken is fair and just and takes into consideration the relevant facts and nothing relevant has been ignored. It is clear from the "panchnama" that the two petitioners were found to be wearing substantial quantity of gold articles on their body after they arrived from London on 22nd September, 1990. Jaspal Walia was found to be wearing 8 gold bangles and 2 gold necklaces weighing 195 gms. A certified gold smith was called at the spot and after testing, he certified that 4 bangles weighing 105 gms. were ....

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....of white gold weighing 60 gms. The said affidavit does not indicate whether Kalyan Karmkar had issued any bill or receipt for labour charges or for re-crafting the old jewellery. Even otherwise, we find that the gold „Kara‟ and the 4 bangles seized because of their weight, do not match with the description of the gold „Kara‟ and four bangles mentioned in the said affidavit. The four gold bangles were weighing 105 gms. whereas the 4 gold bangles mentioned in the affidavit were weighing 116.300 gms. The gold „Kara‟ seized was weighing 55 gms., whereas as the gold „Kara‟ mentioned in the affidavit was weighing 60.400 gms. We also note that the gold articles seized were of 23 carat plus purity. ....