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Satish Kumar vs Commissioner Of Customs on 9 October, 2000 cites

Uttam Steels Ltd. vs Commissioner Of Central Excise And ... on 11 February, 1999

and in the case of D. Uttam Chand v. C.C.E. [1995 (79) E.L.T. 588]; Charanjit Kumar v. C.C. Allahabad 1998 (29) RLT 578]; K.I. Pavunny v. Asst. Commissioner 1997 (18) RLT 641 (SC)] are distinguishable since we have held that the statements of both the appellants were voluntary in nature and were not obtained as a result of force or coercion. We are of the view that evidence on record is sufficient to hold that the appellants were concerned in carrying/concealing/keeping/transporting/dealing with foreign, currency knowing it to be liable to confiscation under Section 113(d) of the Customs Act, 1962; and thus the appellants were liable to penalty under Section 114(1) of the Act. The Department has discharged the burden of proving that the appellants were involved in the smuggling of foreign currency out of India. Hence, we uphold the imposition of penalty. However, having regard to the totality of the facts and circumstances of the case and also noting the submission that Shri Satish Kumar was suspended from service w.e.f. 25.08.96 and has been subsisting on suspension allowance and also noting the financial position of Shri Bahadur Singh, we reduce the penalty to Rs. one lakh on each appellant. The appeals are thus partly allowed.
Customs, Excise and Gold Tribunal - Mumbai Cites 0 - Cited by 4 - Full Document
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