BASUDEV DAS Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD Mr. M.K. Choudhury, learned senior counsel appearing for the petitioner. Also heard Mr. B. Sharma, Standing counsel for the Central Excise Department representing the respondents.

(2.) THE penalty imposed on the petitioner under Section 112 of the Customs Act, 1962 for improper importation of goods is challenged in the present proceeding, the penalty order dated 14 -5 -2001 (Annexure -3) of the Commissioner of Customs is affirmed by the Customs Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as CEGAT) by its order dated 25 -2 -2002 [ : 2002 (143) E.L.T. 358 (T)].

(3.) IN course of the investigation, Shymal Chakraborty made inculpatory statement on 11 -11 -99 stating that the seized gold bars were handed to him by the petitioner Basudev Das alias Bappa and that on previous three occasions, he had similarly carried foreign gold bars on instructions of his master Basudev Das (writ petitioner). Shymal Chakraborty stated that he used to receive nominal payments for such service rendered to the petitioner Basudev Das.