GOBIND LAL Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THESE appeals are filed against the common impugned order. In the impugned order, the Commissioner of Customs imposed a penalty of Rs. 3 lakh each on Tane Rao Singh and Allar Khan and a penalty of Rs. 50,000/ - on Shri Gobind Lal under Section 112 of the Customs Act, 1962.

(2.) BRIEF facts of the case are that on 25 -4 -1991, the officers of the Customs Department intercepted a truck bearing No. RNQ 5727, which was driven by Chagan Dhan and Tane Rao Singh, alias Tane Singh, the appellant, was also sitting in that truck. On the search of the truck, 1,000 foreign marked gold biscuits weighing 116.640 kg. valued at Rs. 4,22,50,000/ - were recovered. Shri Tane Rao Singh, the appellant, in his statement under Section 108 of the Customs Act, admitted that the foreign marked gold biscuits were smuggled from Pakistan to India by one Pak National, called Alia and this consignment was meant for Allar Khan, the appellant. He also stated that a week prior to the recovery, Alia asked Tane Rao Singh to assist him in transporting the one consignment of the gold upto the residence of Allar Khan in the village Bhagu Ka Gaon and also afforded a remuneration of Rs. 5,000/ - for the purpose. He submits that at the night of 24 -4 -1991, Alia and Allar Khan came to his place along with gold biscuits contained in bags and these bags were concealed beneath stone gravel loaded in the truck. Thereafter, Allar Khan and Tane Rao Singh gave direction to him to take the truck to Allar Khan's village. While, he was taking the truck to Allar Khan's village, the truck was intercepted and the contraband gold was recovered and taken into possession. The driver of the truck, Chagan Dhan, in his statement under Section 108 of the Customs Act, 1962, submitted that the truck was owned by one Shri Gobind Lal.

(3.) SHRI Allar Khan, the appellant, in his statement under Section 108 of the Customs Act, 1962, stated that in the transaction of smuggled foreign marked gold biscuits, he acted in accordance with the directions of Shri Goverdhan Singh and during investigation, Shri Goverdhan Singh, in his statement, denied his connection with the smuggled gold and he had taken the plea that Allar Khan was naming him due to personal enmity. Show cause notice was issued to the appellants and the adjudication order was passed.