TaxTMI 
TaxTMI 
TaxTMI 
2017 (5) TMI 497
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.... Commissioner(A.R.) for the Respondent ORDER The fact of the case is that Customs Air Intelligence Unit of CSI Airport, Sahar Mumbai seized 54 gold bars of 10 tolas each totally weighing 6296 grams from Shri. Khemani Purshotam Mohandas totally valued at Rs. 28,01,720/-(IMV) and Rs. 30,53,560/-(LMV) under reasonable belief that they are illegally smuggled into India and hence liable to confiscati....
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....before me. 2. None appeared on behalf of the appellants despite notice. However from the grounds of appeal, appellant submitted that the adjudicating authority should not have confiscated the gold bars absolutely whereas option of redemption on payment of reasonable fine should have been given to the appellant. Shri. Purushottam Mohandas Khemani prayed for waiver of penalty of Rs. 5,00,000/-. It ....
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....lant that the confiscated goods should have been allowed to redeem on payment of fine, I am of the view that it is discretion of the adjudicating authority to allow redemption of goods or to absolute confiscate this discretion is to be based on the fact of individual case. Present case is clear case of smuggling of gold into country therefore Ld. Commissioner exercising his discretionary power con....
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....red to one Shri. Ashok Bhojwani for talking on the mobile and he did not talk to both the Jeswanis. Department could not produce any evidence to establish that both the appellants Shri Jitendra N. Jeswani and Shri. Narendra P. Jeswani were conspirator in the smuggling of goods. Though on the basis of telephone calls there is serious suspicion that these both persons are involved in the conspiracy ....