JASPAL WALIA Vs. UOI

JUDGEMENT

(1.) THIS common order will dispose of the two writ petitions filed by wife and husband, namely, Jaspal Walia and Mohinder Singh Walia. The two petitioners came back to India from London on 22nd September, 1990 and on inquiry by the Customs Officers had declared that they were not carrying dutiable goods except imported goods within the permissible limit. They were permitted to proceed towards the exit gate, where they were intercepted. Jaspal Walia was found to be wearing 8 gold bangles and two necklaces, weighing 195 gms. Mohinder Singh Walia was found to be wearing a gold ,,Kara weighing 55 gms. These were seized vide panchnamas dated 22nd September, 1990. At this stage, we may note that child of the two petitioners was also found to be wearing gold articles.

(2.) SUBSEQUENTLY , show cause notices were issued and adjudication orders dated 7th February, 1992 and 24th July, 1991were passed holding that the petitioners had smuggled gold into India which was liable to be confiscated under Section 119 of the Customs Act, 1962 (Act, for short). Reference was also made to Section 111 of the Act. Penalty of Rs.10,000/- and Rs.400/- was imposed on Jaspal Walia and Mohinder Singh Walia, respectively. We shall be again referring to these orders while dealing with the contention of the petitioners.

(3.) LEARNED counsel for the petitioners states that the petitioners were wearing gold articles on their body and thus there was no concealment. It is further submitted that purity of the gold articles was not tested by an authorized laboratory and the petitioners had made a request for re-test and re-examination of the gold articles, which was refused and rejected. He has placed reliance on a decision of Customs, Excise and Gold Tribunal, Mumbai in the case of Uma Balasaraswathi Vs. Collector of Customs decided on 3rd August, 1987.