COMMISSIONER Vs. DEEPAK BAJAJ

JUDGEMENT

(1.) The Commissioner Customs (Preventive) has preferred this appeal under Section 130 A of the Act (The Customs Act, 1962) against the order dated 22.2.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal Regional Branch, Allahabad (CESTAT).

(2.) The facts leading to this appeal are that that the respondent Deepak Bajaj who is a holder of British pass-port entered India on 2.4.2014 from Nepal through Sonauli Boarder. The SSB Officers at Sonauli conducted search upon him and found 4320 gms of gold of 999.9 purity of foreign origin worth Rs. 1,09,12,590/- in his pockets of jeans, jacket and shoes. The gold so found was seized and he was produced before the Custom Officers along with the gold at land Customs Station Sonauli. His statement was recorded. He was issued a show cause notice on 27.8.2014 informing him that he was trying to smuggle gold of third country origin into India. The import of such gold is prohibited vide notification no. 9 of 1996 Customs dated 22.1.1996 and therefore why the same may not be confiscated under Section 111(d) of the Act.

(3.) In pursuance to the aforesaid show cause notice order in original no. 23/2015 dated 12.3.2015 was passed confiscating the gold and imposing penalty of Rs. 25 lakhs upon the respondent.