ASHWANI BHATIA Vs. CC

JUDGEMENT

(1.) This appeal has been directed by the appellant against the impugned Order -in -Original vide which penalty of Rs. 5 lakhs has been imposed on him under Section 112(a) of the Customs Act.

(2.) The learned counsel has contended that no recovery of smuggled goods had taken place from the house, shop or personal search of the appellants and that he had been penalized only on the basis of statements of Shri Satpal Singh and Shri Manjit Singh from whom the recovery of gold biscuits allegedly took place on 6.3.2000 when they were intercepted near the Dholewala Chowk Bridge, Ludhiana, while coming in a car. Even they in their statements had not specifically named the appellant and that the shop, residence and mobile telephone numbers furnished by Shri Manjit Singh also did not establish any link of the appellant with him and Shri Satpal Singh. It is a case of non -evidence, according to the counsel, and as such the provisions of Section 112(a) could not be legally invoked against the appellant.

(3.) On the other hand, the learned JDR, has reiterated the correctness of the impugned order and contended that from the mobile number furnished by Shri Manjit Singh, it was clear that the appellant had link with him and also with one Shri Javed of Pakistan who allegedly sent the gold biscuits to one Shri Rakesh @ Bittoo of Jammu who further passed on the same to Shri Satpal Singh and Manjit Singh. Therefore, the appellant had been rightly penalized.