TaxTMI 
TaxTMI 
2023 (12) TMI 965
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....s.1.00 Lakh respectively. 2. The facts of the case are that acting upon the intelligence given by DRI at about 4.30 p.m. on 17.06.2015, the officers of DRI, Shillong Regional Unit intercepted a red coloured Hyundai i20 car bearing Registration No. [WB-20Z-7017] at Ghoshpukur Toll Gate while the said vehicle was coming from Bagdogra side and moving towards Kolkata. The three occupants of the intercepted car disclosed their identities as Md. Addul Hannan (the driver), Md. Saleh and Sanowar Ali. On questioning by the DRI officers the said intercepted persons denied to be carrying any type of contraband. When the DRI officers proposed to search their persons, luggage and vehicle at that place, the occupants of the vehicle requested the offic....
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..../- (Rupees two lakh eighty five thousand only) given by Krishna Kumar Kedia and one Sale Deed in Rs.50/- (Rupees fifty only) Non-Judicial Stamp paper executed by one FM Abul Kalam of Manipur in favour of Md. Abdul Hanner. 4. As the intelligence suggested that the gold would be concealed in the vehicle having MV Registration No.WB-20Z-7017, it was felt that to look for hidden cavities where the gold might have been possibly concealed, help of a mechanic is required for conducting a thorough search of the said vehicle. Accordingly, a mechanic was requisitioned and in presence of the said three occupants and two independent witnesses, a thorough search of the vehicle was carried out with the assistance of said mechanic. From the fuel chambe....
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....ter, the matter was adjudicated, the gold was not claimed by anybody to be the owner of the same, therefore, the gold was absolutely confiscated and penalty of Rs.10.00 Lakhs and Rs.1.00 has been imposed on the appellants. Aggrieved from the imposition of penalties, the appellants are before me. 6. The Ld.Counsel for the appellants submits that the appellants were not knowing about the fact that the vehicle was having gold. In fact they were asked to deliver the vehicle at Kolkata and in good faith they have taken the vehicle in their possession and travelling to Kolkata. It was only hearsay that suggested that there was gold in the vehicle, therefore, the appellants are not liable for penalty. 7. On the other hand, the Ld.AR for the ....
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....(iii) that F M Abul Kalam was popularly known as 'Ayub Bhai' (iv) that Ayub Bhai had purchased impugned car [Hyundai i20] from one Krishna Kedia in the month of January 2015; (v) that on 14.06.2015 'Ayub Bhai told him that his i20 Hyundai car bearing registration No. [WB-20Z-7017] had to be taken to a certain place at Kolkata (vi) that 'Ayub Bhai' had further said that a huge quantity of gold that had been smuggled into India through the Indo-Myanmar border at Moreh (Manipuar) and would be secreted (concealed) in the fuel chamber of the said Hyundai i20 car; (vii) that said 'Ayub Bhai' promised a handsome amount of money to him for carrying out the said job; (viii) that for earning quick money, he agreed to the proposal of Ayub Bhai (F.M. A....
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....gh Indo- Myanmar border at Moreh (Manipur) would be carried in the car; after hearing of this he initially refused to accompany him but Saleh Ahmed assured him that there was no risk in the job, the smuggled gold would be concealed in such a manner that nobody would ever be able to trace it; (ii) that finally for the sake of earning some easy money he agreed to accompany Saleh Ahmed to Kolkata; (iii) that on 16.06.2015 at about 07.00 hours, as per schedule, eh along with Saleh Ahmed and Abdul Hannan (the driver of the car) had started towards Kolkata in a Hyundai i20 car having Registration No. [WB-20Z/7017] (iv) that he was only a hawker and had associated himself in this instant act of smuggling for greed of money; (v) that he did not kno....