2024 (4) TMI 700

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....y under Section 112 of the Customs Act, 1962. 2. The facts of the case are that an intelligence was gathered by the Directorate of Revenue Intelligence (DRI) to the effect that a large quantity of gold of foreign origin has been smuggled into India from Hong Kong via Lhasa (Timbuktu) and Bhutan and would be received by two carriers and would be transported in a motorcycle. On that intelligence, on 14-12-2014, at about 3:00 pm, the DRI officer, Siliguri, intercepted two persons who were riding a black-coloured Royal Enfield (Classic 350) motorcycle bearing Registration No. WB-74V- 9723, near Malhotra Towers on Hill Cart Road, Siliguri. The intercepted persons disclosed their identities as Sri Rupam Ghosh, (appellant) S/o Late Robin Ghosh of....

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....GOLD, 1 KILO FINE GOLD, 999.9, SGE" (SGE stands for SHANGAI GOLD EXCHANGE) and each of them bore unique serial number. The said yellow bar believed to be gold were wrapped in newspaper. One black-coloured Nokia dual SIM mobile phone was also recovered from the possession of Shri Rupam Ghosh. 3. Thereafter, statement of both these appellants were recorded, who admitted that they were carrying the gold which was handed over by some unknown person and they were working on behalf of Shri Suresh Patil, another appellant, and that said gold bar were to be delivered to Shri Suresh Patil. 3.1 On further interrogation, summons were issued to Shri Suresh Patil, who did not appear and later on, another appellant, namely, Shri Balaji Abaso Patil was ....

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....r hand, Ld. Authorized Representative appearing on behalf of the respondent supported the impugned order. 8. Heard the parties and considered their submissions. 9. On going through the reports placed before us and the investigation report, we observe that nowhere appellants, namely, Shri Rupam Ghosh and Shri Vijay Bhagat, during the course of interrogation or thereafter, have denied their implication in the case. Only at the time of appellate stage, they are claiming that they have been falsely implicated in the case. 9.1 Moreover, the gold in question which was having foreign markings and having purity of 24 carat was recovered from the possession of the appellants namely, Shri Rupam Ghosh and Shri Vijay Bhagat, who admitted that they a....