TaxTMI 
TaxTMI 
2019 (6) TMI 1077
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....th area of Agartala alongwith their conveyances, one motor cycle and one bicycle. On enquiry, Shri Alekh Hossain took out 10 (ten) nos. gold biscuits wrapped with adhesive tapes and paper from his trouser pocket and handed over to the DRI officers. Each of the recovered gold biscuits had foreign marking as "MWG UAE 10 Tolas, 999.0 MWG Melter Assayer". They could not produce any document showing the acquisition of gold biscuits. The intercepted persons alongwith the recovered gold were brought to the DRI office at Ram Nagar Road No. 5, Agartala accompanied by the witnesses for further interrogation. The gold biscuits were physically examined by one registered gold smith, M/s. Shri Guru Jewelers, who certified that those biscuits were of 2....
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.... Saha. They were carriers and got payment against carrying of gold from Sudip Saha. On 31.01.2016, Shri Tanmoy Saha in his further voluntary statement, given under Section 108 of the Customs Act, 1962, reiterated the statement given earlier. He has also stated that on earlier occasions also, he had carried gold biscuits for Shri Sudip Saha. Further examination of Md. Alekh Hossain could not be done as he refused to appear before the DRI Officers in spite of repeated summons on 31.03.2016, 12.05.2016 and on 28.06.2016. The summons sent by Speed Post were returned undelivered by the postal authority with remarks "refused by addressee". Subscriber Details Record (SDR) provided by the telecom provider in respect of Mobile No. 8259936321 reco....
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....sed in the smuggling of the contraband gold biscuits, seized on 16.03.2016, under Section 115(2) of the Customs Act, 1962. He, however, gave an option to Shri Tanmoy Saha to pay a fine of Rs. 15,000/- (Rupees fifteen thousand only) in lieu of confiscation under Section 125(1) of the Customs Act, 1962. (iv) Ordered for confiscation of the old and used bicycle, valued at Rs. 200/- )Rupees two hundred) only, which was used in the smuggling of the contraband gold biscuits, seized on 16.03.2016, under Section 115(2) of the Customs Act, 1962. He, however, gave an option to Shri Alekh Hossain to pay a fine of Rs. 100/- (Rupees one hundred only) in lieu of confiscation under Section 125(1) of the Customs Act, 1962. (v) Ordered for....
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....r his involvement in the smuggling of 10 nos. of foreign origin gold biscuits totally weighing 1165.710 gms and valued at Rs. 3382560/- (Rupees thirty three lakh eighty two thousand and five hundred and sixty) only. (ix) Imposed penalty of Rs. 5,00,000/- (Rupees five lacks only) on Shri Tanmoy Saha, S/o Shri Subrato Saha, Village- Taranagar, P. O. Mohanpur Sidhai, P. S. Mohanpur, District - Tripura(W), Tripura-799211 under Section 112(b) (i) of the Customs Act, 1962 for his involvement in the smuggling of at least 40 pieces of gold biscuits of foreign Origin, approximately valued at Rs. 1.35 Crore, in past 15 to 20 occasions. (x) Imposed penalty of Rs. 5,00,000/- (Rupees five lacs only) on Shri Alekh Hossain, S/o Shri Mule....
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.... has emphasized on the procedural lapses on the part of the DRI officers mainly as they were not searched before the Gazetted Officer of Customs or a Magistrate. The signing officer i. e. I. O. is not a Gazetted Officer and on seizure of gold, no application was made to the Magistrate under Section 110(1b) of the Customs Act, 1962. 6. Shri S. Guha, Ld. Authorized Representative for the Department, submits that the appellants never rebutted the fact that gold was carried/smuggled by Shri Tanmoy Saha and Alekh Hossain for Shri Sudip Saha and Shri Sudip Saha admitted the ownership of the seized gold. They could not produce any licit document in support of the seized gold of foreign origin. They did not retract their statements given under Sect....