The Indian Farmer got penalized for carrying smuggled gold worth over Rs. 1.6 Crores.
Facts
When the Appellant was going towards Machalandapur Station, he was intercepted by Customs officers and 60 pieces of gold biscuits and cut pieces of gold were recovered from him. After due process, the gold with the value of Rs.1,61,77,675/- was absolutely confiscated and sale proceeds of Rs.1,62,43,453/- were appropriated to the Government exchequer. The Appellant was imposed with penalty of Rs. 25 lakhs. Being aggrieved, the Appellant is before the Tribunal.
Submissions
The Appellant submitted that he is a small time farmer with monthly income of Rs. Approx. 3,500/- per month. He was given the packet by one Mr. Nasir of Bangladesh and was told that Rs. 1,000/- would be given to him, if the packet was delivered in India to one Mr. Partha. He did not know that he was carrying gold in the packet.
Decision
The division bench of R. Muralidhar Member (Judicial) and Rajeev Tandon Member (Technical) said that admittedly, the gold was of foreign origin and was recovered from the person of the Appellant. No one has claimed the ownership of the gold which has been auctioned and Rs.1,62,43,453/- has been realized by the Government. It is seen from the record that the Appellant was only a carrier who got lured by some extra amount which could be made by him by taking the packet and delivering it to a person in India.
The Tribunal observed that there is nothing to suggest that he was actually involved in the smuggling of the gold. However, definitely, it is the case of gross negligence and carelessness on his part to have accepted the parcel from foreign national to deliver within India. Therefore, it held that the penalty is imposable on him in terms of Section 112 (b).
It was stated by the Tribunal that considering all the factual details, and the role and financial condition of the Appellant, it reduced the penalty to Rs. 1,87,500/-, which already stood to be paid by him by way of pre-deposit.
Case title: Shri Ramkrishna Gain v/s Commissioner of Customs (Preventive), Kolkata
Citation: Customs Appeal No.76060 of 2016
