2015 (12) TMI 726

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....hok Jindal The appellant is in appeal against the impugned order for imposing a penalty of Rs. 5 lakhs under section 114 of the Customs Act, 1962 read with Section 4 of the Antiquities and Art Treasure Act, 1972. 2. The facts of the case are that on 20.12.2012, a consignment was intercepted on the basis of information of CBI, a joint surprise check at export unit of IGI Cargo Complex in respect ....

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.... was revealed that the persons who were handing the work were Shri Rajeev Gupta and Shri Nand Kumar. But as per the statement of Shri Hitender Kumar, (whose elder brother was the owner of the said premises) and on the basis of statement of Shri Rajeev Gupta, the appellant was implicated, that appellant is the master mind behind the activity of smuggling of antiques and Shri Rajeev Gupta and Shri N....

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....eev Gupta it is alleged that the appellant is actively involved in smuggling and the said premises was on rent by the appellant and she is operating from there and Shri Rajeev Gupta are indulged in the activity of smuggling of antiques on the behest of the appellant. 5. I find that in the impugned order also, the statement of Smt. Rama Jain is recorded wherein she categorically stated that she is....