2018 (3) TMI 1502

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....r: Archana Wadhwa The challenge in the present appeal is to penalty of Rs. 5 lakhs imposed upon the appellant by the Commissioner under Section 112 of the Customs Act, 1962. 2. After hearing both sides, we note that one Mr. Abdul Satar was carrying Gold Bars (200 pieces) totally valued at Rs. 1.02 crores into India from Dubai without declaring the same to the Customs authorities. The incriminati....

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....y receiving calls on their residential telephone number 3747414. Numerous other statements were also recorded by the investigating agency from many others. Some of these statements were used by the investigating agency to fix Mr. Shakil Patel in his alleged smuggling of gold. It appears from the records that Mr. Shakil Patel's role was ascertained from the manner in which the above telephones were....