RAMJI SANDHU Vs. CC

JUDGEMENT

(1.) THE appellant filed this appeal against the order -in -appeal passed by the Commissioner of Customs (Appeals), New Delhi.

(2.) IN this case a penalty of Rs. 50,000/ - was imposed on the appellant under Section 112(a) and (b) of the Customs Act.

(3.) BRIEF facts of the case are that on 30.7.1995, an information was received by the Customs authorities and the C.B.I, in respect of smuggling of gold. On this information, one Shri Ashok Kohli, who came from Dubai, was intercepted by the Customs authorities, but nothing was recovered on search. However, on rummaging of the aircraft came from Dubai, on which Shri Ashok Kohli travelled, one packet wrapped with black adhesive tape was recovered from toilet concealed beneath the toilet seat. Eighteen biscuits of gold of foreign marking and currency in the shape of 20 Pounds were found from the packet. Initially, Sh. Ashok Kohli, denied the knowledge of this gold. The Customs and C.B.I. Officers kept watch on the aircraft and one person named was later on known as Sh. M.L. Verma, who was working as a Foreman in the Air India, entered the aircraft and went to the toilet and he was found searching the toilet seat. Shri M.L. Verma, was apprehended by the Customs Officers and confronted with Shri Ashok Kohli. On this, Shri Ashok Kolhi gave a statement under Section 108 of the Customs Act and admitted smuggling of the gold, in question, and he gave detailed account of the method for procuring and clearing the gold from the aircraft. He submits that foreign currency was concealed in the toilet by Sh. M.L. Verma and on flight he took out the currency from the toilet and from Dubai he purchased biscuits and hid the same in the toilet and the gold was being taken out by Shri M.L. Verma from the aircraft.