PRADIP GUPTA Vs. COMMISSIONER OF CUSTOMS (PREVENTIVE)

JUDGEMENT

(1.) In this appeal, the allegation against the appellant is smuggling of gold. He was charged and held guilty of illegally importing and handling gold. The alleged ultimate recipient was one Purushottam Haribhau Kawale of Mumbai. He employed carriers to carry smuggled gold from Kolkata to Mumbai.

(2.) The appellant is accused of procuring illegally imported gold, handling the same and causing transportation thereof to the ultimate recipient Kawale in Mumbai.

(3.) The appellant appeals from an order of the tribunal dtd. 21/2/2018 reducing the penalty imposed on him by the Commissioner of Customs (Preventive) in his adjudication order dtd. 18/8/2016 from Rs.12.00 lakhs to Rs.10.00 lakhs.