ALLADIN KHAN Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) In this appeal the appellant has contested the impugned order dated 5 -7 -2001 vide which the Commissioner (Appeals) has affirmed the order -in -original imposing penalty of Rs. 50,000/ - on him and confiscating the currency recovered from his possession.

(2.) The facts are not in much in dispute. On 9 -12 -93, the appellant was intercepted at Railway Station, Sadulpur Junction when he came from Delhi in Delhi -Bikaner Train. On conducting his search, Indian currency Rs. 7,19,300/ - was recovered from him. He disclosed that the seized currency was sale proceeds of 114 tolas of smuggled gold which was sent by Lal Mohd. of Saudi Arabia illegally to Satyanarain Soni. Thereafter search of the house of Satyanarain Soni was carried out which resulted in recovery of Rs. 18,900/ -. Parameshwar Soni and his father Satyanarain Soni to whom the gold was alleged to have been sold, denied this fact in their respective statements. However, Hanif Mohd. in his statement stated that he sold 100 Kgs. of silver and the seized money was the sale proceeds of that silver. But he could not produce any evidence of legal acquisition of the silver. After completion of investigation, the present appellant and the others named above were served with the show cause notice. The adjudicating authority has imposed a penalty of Rs. 50,000/ - on the present appellant, but exhonorated Satyanarain Soni and Parameshwar Soni and Jagdish Saraf to whom also the gold was allegedly sold. The adjudicating authority also ordered the confiscation of the Indian currency.

(3.) The present appellant has challenged the imposition of penalty. He has claimed the confiscated Indian currency also.