TaxTMI 
TaxTMI 
2025 (2) TMI 1283
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....y the Learned Commissioner of Customs (Appeals), Guwahati. 2. The case pertains to illegal importation and alleged smuggling of gold by the Appellant. On the basis of the said allegation a SCN was issued, inter alia, proposing penalty on the appellant for his role in the commission of the alleged offence. After due process, the said notice was adjudicated and the gold seized was confiscated vide the Order-in- Original dated 23.01.2019. In the said OIO passed. a penalty of Rs. 2 lakhs was imposed upon the Appellant. On appeal, the Ld. Commissioner (Appeals) upheld the penalty imposed on the appellant. Aggrieved against the imposition of penalty, the appellant has filed this appeal. 3. The appellant submits that that the Ld. Authorities....
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....ailed to follow the provisions of Section 138B of the Customs Act, 1962 and hence the said statement is not an inadmissible evidence. Thus, the penalty imposed on him by relying on the said statement is liable to be set aside. 3.4. In view of the above submissions, the appellant prayed for setting aside the penalty imposed on him. 4. The Ld. A.R. submitted that the gold was seized from the body of the appellant, concealed in his rectum. As the appellant attempted to smuggle the gold out of the customs area, without payment of customs duties, by concealing the gold in his rectum, the Ld. adjudicating authority has confiscated the seized gold. Also, penalty has been imposed on the appellant for his role in the offence. Accordingly, he s....
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....e and gave him a new Nokia mobile with a new SIM card. He was also instructed that the said person would contact him through the new mobile number. Thereafter, he also received flight PNR YL5VJ via SMS in his new mobile number to catch Air India flight (departure time: 1140 hrs.) from Guwahati to Kolkata. After obtaining boarding pass while he proceeded to Security Check Point the CISF personnel detected heavy metal in his body at the time of frisking. One person of Barabazar, Kolkata whom he knows as Birendra Sah, insisted him to go to Guwahati to carry one consignment of gold. The mobile number of an unknown person was given to him. He does not know the address and contact no. of Birendra Sah. He used to meet him at the roadside of Baraba....
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.... of applicable customs duties. We observe that the gold biscuits were found concealed in his rectum, which clearly indicates that the same were intended to be smuggled without being detected. 6.3. In view of the above findings, we observe that the appellant Shri. Jafar Khan was involved in the act of smuggling of foreign origin gold biscuits knowing well that dealing in such goods without proper documents is illegal in nature. Thus, we find that the appellant was directly involved in acquisition, possession and transportation of foreign origin gold biscuits which he knew or had reasons to believe were liable to confiscation under Section 111(b), (d) of the Customs Act 1962. Thus, we hold that the appellant is liable for penal action unde....