ISHWARLAL NARBHERAM SONI Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The Appellant herein, by way of the present appeal under Section 130 of the Customs Act, (hereinafter referred to as the Customs Act) has challenged the order of Commissioner of Customs (Preventive) dated 4.12.2007 directing the confiscation of gold bars weighing 2254.750 grams valued at Rs. 7,18,857/- under the provision of Section 111 read with Section 120 of the Customs Act and also imposing penalty under Section 112(B) of the Act.

(2.) The brief facts would be necessary to understand the issues that have been raised in the present appeal.

(3.) As the said bars were detained from the persons not having import documents, a reasonable belief was formed that the same were smuggled gold ornaments liable for confiscation and accordingly the same were seized under the provisions of the Customs Act. The statements of suspects Shri Talab Siddik Sanghar and Abbas Jaku Bhaya had been recorded on 12.4.1994 under Section 108 of the Customs Act before the Superintendence of Customs (PI), Jamnagar, where it had been stated that they had stolen the gold ornaments and smuggled the same into India. The statements of following persons were recorded under Section 108 of the Act in connection with these gold ornaments: