2021 (3) TMI 1204

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....62. 2.1 The case of the Revenue is that these appellants were involved in aiding one Shri M.S. Alaudeen, their employer, in melting smuggled foreign marked gold bars in order to make them appear as crude gold. A search based on specific intelligence was conducted at the premises of the appellants' employer viz. Shri Alaudeen on 12.12.2018; upon entering the premises, they appeared to have found a room wherein both the appellants herein as well as Shri Alaudeen were found; during the course of search, the Officers found several small bags containing dismantled power tools such as Ryobi brand 6" Orbittal Buffer car cleaning machine, steel measuring tapes, some engineering equipments and lathe items inside the room, one car cleaning buffer ....

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.... No. 1 appears to have also stated that every time after retrieving the smuggled gold and after melting the same, he would hand over the smuggled gold to brokers in N.S.C. Bose Road upon instructions of his employer Shri Alaudeen and the money received from the brokers would in turn be handed over to Shri Alaudeen. Appellant No. 2 also has admitted to his role, as instructed by his employer Shri Alaudeen. Both these appellants have clearly explained the job of their employer Shri Alaudeen and the modus operandi adopted by each of them right from the procurement of smuggled gold bars through Chennai Airport, taking them to the premises of Shri Alaudeen, aiding in melting the gold and selling them to brokers in N.S.C. Bose Road, etc. 4. Af....

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.... S. Balakumar, Learned Authorized Representative appearing for the Revenue, relied on the findings of the lower authorities. 7. I have considered the rival contentions and gone through the documents placed on record. 8.1 Apparently, the penalty is levied as the role of the appellants was nothing short of abetment, by which the goods namely, gold, had become liable for confiscation under Section 111(d) of the Customs Act, 1962. One of the defence pleaded by the Learned Advocate for the appellants is the retraction statement of these appellants wherein they have inter alia mentioned that the 'Officers searched their Workshop in Ayanavaram when they were doing their job with regard to melting of the Gold Pieces converting to Gold Rings w....