PRINCIPAL COMMISSIONER OF CUSTOMS Vs. AHAMED MUJJABA KHALEEFA

JUDGEMENT

(1.) This appeal was admitted for the following substantial questions of law :

(2.) Four packets of gold jewellery, weighing 2.015 kgs and valued at Rs. 47,55,400/- allegedly concealed by him in his underwear, were seized, from the respondents, on 1st February, 2013, when he was about to board Train No. 12172 at Hazrat Nizamuddin Railway Station. The printout of a ticket of Indigo Airlines, in the name of the respondent, for Flight No. 6E-24, of the same day, i.e., 1st February, 2013, was also seized, whereunder the respondent had travelled from Dubai to New Delhi, along with the Boarding Card for the said flight.

(3.) The seizure was effected under Panchnama. The statement of the respondent was, thereafter, recorded under Section 108 of the Customs Act, in which he admitted that the seized gold jewellery had been brought, by him, from Dubai, concealed in his underwear. He further deposed that the jewellery had been given to him in a shop by two persons namely, Imtiaz and Azim, who worked as salesmen in a gold jewellery shop, and the jewellery was required to be delivered to a recipient in Mumbai.