2022 (2) TMI 681

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s was declared as 'nil' and hence, he chose to come out in the green channel. Further examination of his baggage was conducted, but to no avail. The appellant, thereafter, repeatedly answered in the negative when asked as to whether he was carrying any valuables on his person, which prompted the officers to subject the appellant for a thorough examination in the presence of independent witnesses. During the course of examination, the authorities could unearth certain gold ornaments totally weighing 4,436.95 gms., which were concealed in various parts of his body. On being questioned about the concealment of the gold ornaments in question, he is said to have stated that the same were handed over to him by one Mr. Imran of Dubai, whose phone ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ornaments imported should be released to the appellant or allowed to be re-exported. Consequently, he has also questioned the penalty imposed under Section 112(b) ibid imposed on him. 6. Learned Advocate for the appellant took us through the grounds-of-appeal where he has taken all possible grounds, apart from relying on decisions of various judicial fora. 7. Per contra, Learned Representative for the Revenue, rebutted each ground urged by the Learned Advocate for the appellant and also filed a detailed written submission. 8.1 When the gold ornaments were found on his body, which were not declared and hence seized, it was the reasonable belief of the authorities that the same were smuggled, at which point of time the burden un....