2023 (7) TMI 318

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....2 of 2018 - FINAL ORDER NO. 75702-75704/2023<br>Customs<br>HON'BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL) APPEARANCE : For the Appellant : Ms. Atika Sumran Ahmed, Advocate &nbsp; For the Respondent : Mr. Sourav Chakrbaorty, Authorized Representative &nbsp; PER R. MURALIDHAR These Appeals have been filed being agitated by the penalties of Rs. 4,00,000/- imposed against Shri Debabrata S....

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....at the gold in question was smuggled and was first seized by the Border Security Force by intercepting the appellant Debabrata Saha and Sanjay Ray. Subsequently, the case was handed over to the Customs Department. Proper statements have been recorded in terms of Section 108 of Customs Act, 1962. In the recorded statement, these two Appellants have admitted that they were transporting the gold of f....

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....er Authorities were considerate while only penalty of Rs. 1,00,000/- was imposed on him. In view of these facts, the Learned AR submits that the Appeals are liable to be rejected. 4. Heard both sides and perused the documents. 5. On going through the recorded statements, it is seen that both Shri Debabrata Saha and Sanjay Ray have clearly admitted in their Recorded Statements that they were ....

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....that all these Recorded Statements have been relied upon by the Department. The Adjudicating Authority has not given any finding as to why all three statements stating that Shri Mithun Ghosh was not involved in the smuggling activity and his car was used without his knowledge for this purpose. Without giving any finding as to why the Recorded statements are not applicable, the Adjudicating Authori....