Hrishikesh Roy, J. - (1.) HEARD Mr. M.K. Choudhury, learned senior counsel appearing for the petitioner. Also heard Mr. B. Sharma, Standing counsel for the Central Excise Department representing the respondents.
(2.) THE penalty imposed on the petitioner under Section 112 of the Customs Act, 1962 for improper importation of goods is challenged in the present proceeding, the penalty order dated 14 -5 -2001 (Annexure -3) of the Commissioner of Customs is affirmed by the Customs Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as CEGAT) by its order dated 25 -2 -2002 [ : 2002 (143) E.L.T. 358 (T)]. Before proceeding to adjudicate on the matter, a brief recording of the necessary facts may be in order. 3.1 On specific information received to the effect that gold of foreign origin were being carried by two passengers travelling in a Tata Sumo vehicle on 11 -11 -99, the vehicle was intercepted near Ghagra bridge on Silchar -Karimganj road. 3.2 The two persons sitting in the front seat were questioned by the Customs Officers and one of them Shymal Chakraborty after some hesitation, admitted that he was carrying some gold bars. Then summons were issued to the front seat passengers and the driver under Section 108 of the Customs Act to appear before the Customs office at Silchar. 3.3 In the office, all the three persons were searched during which 14 gold bars wrapped with adhesive tapes were recovered from the concealment within the black leather shoes worn by Shymal Chakraborty. The recovered gold bars were found to be of foreign origin and each gold bar weighed 116.65 gms (i.e. 10 Tolas) each.
(3.) IN course of the investigation, Shymal Chakraborty made inculpatory statement on 11 -11 -99 stating that the seized gold bars were handed to him by the petitioner Basudev Das alias Bappa and that on previous three occasions, he had similarly carried foreign gold bars on instructions of his master Basudev Das (writ petitioner). Shymal Chakraborty stated that he used to receive nominal payments for such service rendered to the petitioner Basudev Das.;