MD. BASIR Vs. COMMISSIONER OF CUSTOMS (PREV.), CALCUTTA

JUDGEMENT

(1.) AFTER dispensing with the condition of predeposit of penalty of Rs. 15,000.00 imposed upon the first appellant, Md. Basir and of Rs. 10,000.00 imposed upon each of the rest appellants, I take up the appeals itself with the consent of both sides.

(2.) PENALTY has been imposed upon Md. Basir on the ground that one gold biscuit was seized from his rectum, which he was carrying. It has been alleged that the said gold biscuit has been smuggled from Bangladessh by Matiur Rahman on the night previous to the date of seizure. The said Rahman stayed at the house of Md. Luftar Sk. during the night and Luftar took him to Md. Mantu Sk. the next day. Mantu engaged Basir for carrying the gold biscuit to Berhampur. Shri B.N. Chattopadhyay, learned Consultant for the appellant, Md. Basir argues that even as per the Revenue, the gold biscuit in question was not smuggled by him, but was brought from Bangladesh by Rahman. He had only agreed to carry the said biscuit from Murshidabad to Berhampur by concealing the same at a meagre amount of Rs. 150.00. As such, he submits that even if the said gold biscuit is held to be a smuggled one, Basir was only carrying the same from one part of India to another part. He submits that the appellant is a poor man and keeping in view the above circumstances, penalty amount of Rs. 15,000.00 be reduced.

(3.) SHRI S.C. Rudra, learned Consultant for Md. Mantu Sk. and Md. Luftar Sk., submits that penalties have been imposed upon these two persons based upon the statement of Md. Basir, which is in the nature of uncorroborated statement of a co -accused. Both the appellants have denied their involvement with the seized gold biscuit or the fact that Rahman stayed in their house during the night. There is no other evidence on record to corroborate the allegations made by the Revenue.