2017 (7) TMI 1023

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.... valued at Rs. 86,04,987/- and USD 10000 equivalent to Rs. 5,96,500/- being smuggled through Sardar Vallabhbhai Patel International Airport, Ahmedabad. After completion of investigation, Show Cause Notice was issued proposing absolute confiscation of the gold and foreign currency seized totally valued at Rs. 92,01,487/- under the provisions of Section 111(j)(l)& (m) of the Customs Act, 1962 and proposals for penalty on the noticees involved in the activity of smuggling of the said gold and foreign currency. 3. On adjudication the seized goods were absolutely confiscated and penalty on the noticees, including present appellants were imposed. On Manvendra Singh Vaghela, penalty of 10,00,000/- and on Shri Arpit Singh 2,50,000/- had been impos....

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....13 to July 2013. Further, he has submitted that even though in it has been recorded in the impugned orders that Sh. Jay Sudhirbhai Vaidya is the master mind and key person in organizing the smuggling activity, however, the penalty imposed on Sh. Vaidya was drastically reduced from Rs. 10,00,000/- to Rs. 1,00,000/-, whereas the reduction in the appellant's case was disproportionate i.e. Rs. 5,00,000/-. He submits that the goods were neither seized from his custody nor any incriminating documents were recovered from his possession, therefore, imposition of penalty on him, is disproportionate to the offence/role alleged, and the benefit received out of the activity of smuggling carried out by Jay Sudhirbhai Vaidya. 5. Ld. Advocate Sh. P.P....

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....having access to all areas of airport including the most sensitive areas i.e. the tarmac and the aircraft being the Airport Manager of Air Arabia. Also he has recorded that by misusing his position and facility of access, he actively involved in the act of smuggling of gold jewellery. From the statement of Sh. Jay Vaidya, it is also clear that the smuggling of gold jewellery could have been difficult without the consent and involvement of Sh. Manvendra Singh Vaghela, who frequently visited the ramp area at the time of disembarkation of passengers from the flight.The statement of Sh. Vaidya has not been retracted nor it was challenged by way of cross examination by the Appellant. Considering the position of Manvendra Singh Vaghela, who was h....