GOPI CHAND SONI Vs. CUSTOMS EXCISE

JUDGEMENT

(1.) This appeal under Section 130 of the Customs act, 1962 (the Act, in short) is directed against the order of the Member, Technical, Customs, Excise & Service Tax Appellate Tribunal dated 10.10.2005 by which he has partly allowed the appeal against the order of the Commissioner, Customs and Central Excise dated 4.11.1999, dismissing the appeal against the order of the Joint Commissioner, Customs Lucknow for absolute confiscation of 559.700 grams of 9 pieces of gold valued at Rs.2,23,880/- seized on 16.6.1999, in exercise of his powers under Section 122 of the Act. By the same order the Joint Commissioner, Customs also ordered confiscation of Maruti Van No.UP 53D 2052 under Section 115 (2) of the Act, at the same time giving option to redeem the Maruti Van on payment of fine amount to Rs.15,000/-. The Commissioner also imposed penalty on the appellants of Rs.15,000/- and Rs.10,000/- respectively under Section 112 of the Act. The Tribunal in its order dated 10.10.2005 under appeal has partly allowed the appeal only to the extent of reducing the penalty of Shri Sanjay Soni from Rs.10,000/- to Rs.5000/-.

(2.) We have heard Shri R.R. Agarwal assisted by Shri Suyash Agarwal for the appellants. Shri Sambhu Chopra appears for the department.

(3.) Brief facts giving rise to the appeal are:-