TaxTMI 
TaxTMI 
2025 (6) TMI 373
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....ound 23:50 hours, the Officers of the Directorate of Revenue Intelligence (DRI), intercepted three persons who were coming from Siliguri Junction Railway Station, namely, Shri Sachin Patil, Shri Krishna Shankar Kirdat and Shri Uttam Dilip Gujale, who informed that they were coming from Jaigaon, District - Alipurduar and were going to the Siliguri market. They initially denied carrying any contraband with them, but after repeated queries, they ultimately confessed that they were carrying gold bars of foreign origin which had been smuggled into India from China via Bhutan. When it was informed that a thorough search of these persons would be conducted, the said three intercepted persons requested the DRI Officials to take them to a safer plac....
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....persons, the appellant was also apprehended. Summons were thereafter issued to the appellant. The appellant appeared on 27.12.2017 and his statement was recorded. Thereafter, he was arrested. 6. Later on, a Show Cause Notice was issued to the appellant proposing to impose penalty on him under Section 112(b) of the Customs Act, 1962. 7. The matter was adjudicated vide the impugned order wherein a penalty of Rs.30,00,000/- has been imposed on the appellant under Section 112(b) of the said Act. 8. Aggrieved from the said order, the appellant is before us. 9. The Ld. Counsel appearing on behalf of the appellant submits that the appellant is in the business of melting of metals and has no connection with the above three apprehended p....
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.... his elder sister had been residing there along with their parents. About six years back, his brother Shri Shivaji Bharat Pawar came to Siliguri and established one gold and silver refinery shop in the name and style of M/s Laxmi Gold and Silver Refinery. After that, he too came to Siliguri and joined his brother Shri Shivaji Bharat Pawar in his work/business at M/s Laxmi Gold and Silver Refinery. ii) His family consists of him and his wife, Smt Snehal Sachin Pawar. They reside at the 2nd floor of the same building of M/s Laxmi Gold and Silver Refinery, Khudiram Pally, Siliguri. His brother Shivaji Bharat Pawar is presently residing in a rented house at Swamiji Sarani By-lane, Hakimpara, Siliguri. iii) At about six years a....
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....selling of gold and silver and hence they do not maintain any bills or stock register. He does not know anything regarding the Bank Account of M/s Laxmi Gold and Silver Refinery. viii) He has a savings Bank Account in Axis Bank, S.F. Road Branch, Siliguri. ix) He is aware of the fact that on 22.07.2017 the officers of DRI, Siliguri Regional Unit apprehended Shri Amol Balkrushna Ingale at Burdwan Road, Siliguri alongwith 1.917 kgs of smuggled gold brought from Bhutan. x) On being asked to go through the statement dated 22.07.2017 of Shri Amol Balkrushna Ingale and offer his comments on the fact that in his voluntary statement dated 22.07.2017, Shri Amol Balkrushna Ingale categorically stated that he had been to Bhu....
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....emens dated 15.11.2017 of Shri Sachin Patil, Shri Krishna Shankar Kirdat and Shri Uttam Dilip Gujale and stated that he did not have any idea why they had taken his name. He did not send any of them to Phuentsholing, Bhutan to procure 3,000 kgs of smuggled gold from any Bhutanese person. xiv) On being asked to offer his comments on the fact that Shri Sachin Patil in his statement dated 15.11.2017 had stated that the person of Bhutan visited his shop (i.e M/s Laxmi Gold and Silver refinery) in connection with smuggling of foreign origin gold, he stated that he did not know any such Bhutanese person. xv) His contact number is 9832916427. Apart from this number he does not use any other number." 12.1. On going through the ....