TaxTMI 
TaxTMI 
2013 (10) TMI 732
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....ides and perused the records. 2. On 30.9.2010, the DRI officers intercepted 6 passengers at Trichy Airport coming from Singapore. The said officers recovered 1378.100 kgs of gold jewellery and 3000 Singapore dollars from these 6 passengers. The said passengers in their statement stated that these goods are yet to be handed over to Shri A. Senthilkumar, N. Senthil Kumar & R. Gopinathan, (applicant....
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....lkumar (Applicant No.1). Gold jewellery of 1378.100 gms and 3000 Singapore Dollars were absolutely confiscated. The gold ornaments of 6700 gms and 14,500 Singapore dollars were not confiscated as the goods were neither seized nor physically available. He has confirmed the customs duty of Rs.43,71,778/- leviable on 6700 gms of gold ornaments severally and jointly from K. Masilamani and other 28 pas....
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....only 3 persons outside the airport had mentioned his name. Due to family dispute, Shri Senthilkukmar had made the other two persons viz. N. Senthilkumar and R.Gopinathan to turn against Masilamani. He submits that department has initiated proceedings based on e-mail communications which was not recovered from his computer and he has no relationship with them. He also submits that no enquiry was c....
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....their earlier statements. He also submits that Masilamani is the mastermind and duty must be recovered from him as others have not come in appeal before Tribunal. 5. After hearing both sides and on perusal of the records, we find that the Commissioner confirmed demand of duty jointly and severally on Masilamani and 28 passengers. In Para-88 of the order, the Commissioner has determined the duty l....