2013 (10) TMI 732

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....re yet to be handed over to Shri A. Senthilkumar, N. Senthil Kumar & R. Gopinathan, (applicant No.1, 3 & 4) who were standing outside the airport. The DRI officers seized Rs.49,000/- along with photograph of 6 passengers from three persons (Applicant No.1, 3 & 4) who were standing outside of the Airport. In their statement, they stated, that they are acting on behalf of K. Masilamani (Applicant No.2). Thereafter, investigation was conducted and statements were recorded from all the persons and e-mail communications were also found. On the basis of e-mail communication and statements, DRI officers found that earlier 28 passengers unauthorizedly brought 6700 kgs. Gold ornaments and 14500 Singapore dollars from Singapore at the instance of Mas....

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....nd 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 conducted in this regard. 3.1 Regarding imposition of penalty on other 3 applicants, he submits that already Rs.49,000/- was adjusted against penalty of Rs.1 lakh on Shri A. Senthilkumar. He submits that the other two applicants were neither accompanying A. Senthilkumar nor they have any role in the case. 4. Ld. AR reiterates the findings of the Commissioner. He submits that case was made out on the basis of statements, e-mails and conversations of A. Masilamani and others. It is also pointed....