UNION OF INDIA Vs. BHARAT B CHUDASAMA

JUDGEMENT

(1.) The petitioner has challenged the orders dated 28/2/2002 and 4/10/2003 passed by the Customs, Excise and Gold (Control) Appellate Tribunal ( CEGAT' for short).

(2.) The brief facts of the case must be stated Bharat B.Chudasama and Bhupendra B.Chudasama (the respondents herein) were passengers on Gulf Air Flight No.GF 0064 dated 13/4/1997 which was to come from Dubai to Mumbai. On specific intelligence that they were smuggling gold into India the officers of DRI, Mumbai interrupted them and 85 foreign marked gold bars and US$ 6215 were found with each of them. Bhupendra Chudasama was found carrying UAE Dhirams 320, one half Riyal of Oman and one note of 100 Baiza of Oman. They had not declared the gold and foreign currency and no duty was paid on the gold.

(3.) On enquiry it was revealed that the respondents were carrying gold on behalf of one Tahirbhai of Dubai. Show cause notices came to be issued to the respondents and an adjudication order was passed on 30/3/2001 by the Commissioner of Customs. The operative part of the order reads as follows:-