KESHAV DEV Vs. PRINCIPAL COMMR. OF CUS. (PREVENTIVE)

JUDGEMENT

(1.) Issue notice. Mr. Harpreet Singh, Sr, Std. Counsel accepts notice.

(2.) The question of law urged on behalf of the appellants is with respect to the allegedly excessive nature of penalty imposed upon them.

(3.) The appellants were caught with different quantities of gold - in three cases [CUSAA Nos. 70/2019, 71/2019, 73/2019], the appellants [Keshav Dev, Prashant Modi and Mukesh Batham respectively] were each caught with 2 kgs. of gold and in one case [CUSAA No. 72/2019], 3 kgs. of gold was recovered from the appellant [Lucky Raikwar]. During the course of show cause notice and subsequent proceedings, it is transpired that the appellants were mere carriers of gold for a meagre sum of Rs. 3,000/- Rs. 5,000/-. The proceedings culminated in confiscation of gold and imposition of penalty upon the appellants. The penalty amount of Lucky Raikwar was Rs. 15 lakhs and in the case of others it was Rs. 10 lakhs each. The CESTAT on appeal reduced these to Rs. 12 lakhs in the case of Lucky Raikwar and to Rs. 7 lakhs each in the case of others.