RAMESHWAR TIWARI Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner impugns order dtd. 5/1/2021 whereby the Revision Petition filed by the Petitioner impugning the Order in Appeal dtd. 5/3/2018 has been dismissed. By the Order in Appeal dtd. 5/3/2018, the Commissioner of Customs (Appeals) had dismissed the Appeal challenging the Order in Original dtd. 23/2/2017. By the Order-in-original dtd. 23/2/2017 passed by the Additional Commissioner of Customs, Kolkata, inter alia absolute confiscation of gold weighing 3203.900 grams was ordered and a penalty of Rs.10,00,000.00 had been imposed on the petitioner under Sec. 112(a) and 112(b) of the Customs Act, 1962 (hereinafter referred as 'the Act').

(2.) As per the Order in Original, acting on spot intelligence, Petitioner, who arrived at Kolkata from Bangkok by Thai Airlines flight on 6/1/2015 was intercepted by the Officers of Air Intelligence Unit (AIU), Kolkata Customs, while he was walking through the Green Channel along with his baggage and was about to exit the Arrival Hall. On being inquired whether he was carrying any dutiable goods, gold or gold items in his baggage, he replied in the negative. Not being satisfied with his replies, Petitioner with his baggage was brought into the Air Intelligence Unit Room at the Airport.

(3.) In his hand baggage one multi coloured zipper jute bag containing two medicines Sachet of 'LASINA' brand was found. On cutting the two sachets it was found that they contained three rectangular cut pieces of yellow metal bars, five pieces yellow metal chains and two small pieces of uneven size yellow metal. On testing it was confirmed that they were made of 24 Karat Gold, collectively weighing 3203.900 gm. totally valued at Rs.88,42,764.00.