2024 (3) TMI 416

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.... for the Appellant Shri S.Chakraborty, Authorized Representative for the Respondent ORDER The appellant is in appeal against the impugned order for imposition of penalty under Section 112 of the Customs Act, 1962. 2. The facts of the case are that acting on a specific information recorded in DRI-I No. 09/2013-14, Dated: 11.03.2014, the Officers of Divisional Preventive Unit, Barasat Cu....

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....ndra Mandal that they are Customs Officers & they had power to search him in person and offered themselves to be searched as per provisions of the section 101 of the Customs Act, 1962 before beginning the search proceedings but he politely declined the offer. The Officers then asked Sri Virendra Mondal whether he was carrying any contraband items especially gold in bar form or biscuit form in pers....

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.... Burrabazar, Kolkata-700007 and wait there for him. He was not able to produce any licit documents for the said two pes. Gold bars kept inside the packet. He did not know what was inside the packet. 2.4 Proceedings were initiated against the appellant and statements were also recorded. Thereafter, a show-cause notice was issued to the appellant for confiscation of the seized goods and for impos....

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....Heard both sides and considered the submissions. 6. We find that in this case, it is a fact on record that the appellant was carrying a contraband goods, which are notified items in terms of Section 123 of the Customs Act, 1962 and the appellant has failed to show the licit documents for possession of the same. 7. In that circumstances, the gold impugned has rightly absolutely confiscated an....