2020 (9) TMI 310

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....presentative for the Respondent ORDER The appellant has by this appeal questioned the rejection of his first appeal vide impugned order-in- Appeal No. 192/2019 dated 06.09.2019, whereby learned Commissioner of Customs (Appeals-I) has upheld the absolute confiscation of six gold bars. 2. When the matter was called out, Shri K.P. Padmanabhan, Learned Advocate appeared for the appellant and ....

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....oice numbers are 2017-0122 and 2017-00123 and by this it is very difficult to believe that the seller did not make any sales between 29/11/2017 and 7/12/2017, which fact has not at all been explained anywhere. He would also submit that the appellant upon landing in Chennai Airport, himself opted for green channel and on suspicion he was questioned/searched, which resulted in the detection of smugg....

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..... The purchase of the same and the final destination/usage may not be of any significance when such an act of smuggling is carried out, since what is important is primarily the declaration, followed by the payment of applicable duties/taxes. Even though the appellant has pleaded ignorance and co-operation, the same would at best be a mitigating factor which ipso facto would not take away the guilt....