2018 (9) TMI 594

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....ant in para while reducing the amount of penalty from Rs. 2 lakhs to Rs. 1 lakh. The facts of the case in brief are that on 21.12.2013 at 1225 hrs at Jaipur International Airport from Oman Air Flight No.WY- 273 arrived from Muscat, the customer officers recovered a packet wrapped with brown adhesive tape and concealed in "roties" lying underneath seat no.19A. However, when it was opened, it as found to contain 2 gold bars of 1 kg each of 995 purity and 2 gold bars of 10 tolas each with purity of 999.0 of foreign mark, which was smuggled from Dubai to India. The gold was seized and confiscated. On inquiry, Amjad Khan admitted that his cousin Arif Khan had arranged his tourist visa and tickets in conjunction with one Aslam Khan. At the tim....

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....ement under Section 108 was also recorded on 22.1.2014 wherein he admitted involvement of the appellant Mohsin Khan along with certain others. The appellant was summoned by the department. His statement under Section 108 was recorded on 21.3.2014 wherein he denied his involvement, but admitted having visited Dubai on four occasions; first time for excursion and other three times for exploring business opportunities as his father-in-law worked as contractor of POP and fall ceiling there. He maintained that the expenses of his four trips were borne by his father-in-law. However, the department disbelieved his statement and issued a show cause notice dated 16.6.2014 to him along with other persons. In reply to the show cause notice, the ....