2026 (8) TMI 605

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....ms<br>Hon'ble Shri Ashok Jindal, Member (Judicial) And Hon'ble Shri K. Anpazhakan, Member (Technical) For the Appellant : Shri Arijit Chakraborty, Advocate for Appellant Nos.1 & 2 AND Shri Nilotpal Chowdhury, Advocate for Appellant No.3. For the Revenue : Shri A.K. Choudhary, Authorized Representative ORDER PER : ASHOK JINDAL : All the appeals are arising out of a common order seeki....

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....inda Dhar gold of 2 kg., 1 kg., 2 kg. respectively was recovered which were tested to be 99.5% purity and from one Shri Deepak Dey, one NOKIA Phone was recovered. On reasonable belief that the said gold were having foreign markings and were purportedly smuggled into India, the same were seized under section 110 of the Customs Act, 1962 on 14.06.2017. Later on, a show cause notice was issued for ab....

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....s during search. Therefore, penalty on the appellant is not imposable. 4. With regard to appellants namely Shri Surinder Agarwal and Shri Naresh Agarwal, the Ld.Advocate submitted that they were running a Hotel namely Hotel Ibis at Jaigaon and might be the said passengers from whose custody the gold was recovered stayed in that hotel, but that does not mean the appellants were involved in the a....

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....appellant Shri Prakash Chand Baid, who was plying the vehicle and in his vehicle some passengers boarded for travelling from one place to another, that does not mean that the appellant was engaged in the activity of smuggling. No corroborative statement or evidence has been placed by the Revenue on record. Merely Shri Prakash Chand Baid was carrying these passengers who were engaged in the activit....