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m.rcqriqr / Fiie No.

F No VIII/ 10-40/SVPIAIO&,\/HQ/201Dated 30.08.2019

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Show Cause Notice No. and Date

STIANKHESH MEHTA,Joint Commissioner,C:ustoms, Ahmedabad.

W qrert{ireqr /Order-In-Original No.

qrtsrftft /Date of Order-In-Original

qrft ftTt fi il0q / Date of Issue

arncrfutr / Passed By

Mr. Gandhar Sultanlbrahim(Mob. No.9081 98337 1 ),

residing at Ramnu Khetar, At-Salaya'Taluka KhambhaliYa, Pin-361 31 0,

Gujarat

srrflirfifi-rilc *tq-m /Name and Address of ImPorter INoticee

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tlllclsulo&Al202o-2r

23.06.2020

25.O5.2020

(1)

(2t

(3)

(i)

(ii)

(4)

:;10 ]

I

I

I

BRIEF TACTS OF THE CASE

On the basis of specific information r

Dubai by SpiceJet Flight No. SG-016 from Du

reached the gate of the Aircraft Spicejet F

passengers were requested to keep their

by the crew as per the instructions of AIU

AIU officers and both the passengers were

cleared their immigration procedure and

baggage, both the Passengers moved

channel area. lt was observed that the

Customs Authority as they opted for

passengers were trying to exit the Airport

the officers of Customs-AlU for detailed c

namely Mr. Gandhar Sultan lbrahim, and

"passenger no. 1 & passenger no. 2" for the

H7321441 respectively, were intercepeted

2. Thereafter, the AIU officers then

they were wearing on their body and then

(DFMD) installed near the green Chan

passengers removed the mobile phone,

through the DFMD, whereuPon no ale

indicated that there was no metallic substa

3. Thereafter, search of the passenger

carrying one carton box as checked in b

Kara was carrying one back Pack as

Thereafter, all the baggages of the two par

installed near the Green Channel of the

officers, none of the baggages reflected a

AIU officers requested the passengers to

in the cartoon box and the three backpacks

proper scanning through Baggage Scanni

scanning the baggages of Shri Latif Abdulla

consent of the passenger Shri Gandhar Sul'

Custom Officers by removing all the co

photo frame, school bags, footwear, organi

box, makeup set, water bottle, etc was

On scanning, the officers observed dark

like organizers made of cloth having

crayons set), makeup set, water bottle and

once again. The passenger was once ag

I of 8

ived in respect of two passengers coml

i to Ahmedabad on 26.03.2019, th'e AIU

ht No. SG 16 on its arrival on 26.03'201 llhe

ing passes and PassPort readY for

. The boarding passes were clrecked )/ the

they

their

. The passengers were followed

towards the belt arca. After collecti

the green channel area after crossing red

did not declare anY dutiable items re

through Green Channel. Just the

by

l'rom

rS

'l-he

llrus

\MAS

ulla

s in the presence of the Panchas. The €lers

r. Latif Abdulla Kara (hereinafter also refe AS

of brevity) holding Passport No' 1t95061 6; and

the passengers to remove all the nretallic krlects

walked through the Door Frame l/letal

the Green Channel, they were interce

of Arrival Hall Terminal-2, SVPI Airpo

let ernd kept the same on the table and

sound was generated from the DFIVID whi

present in the body of both the passengers

. Gandhar Sultan lbrahim revealed that

and one backpack handbag and Mr. Latif

in baggage and one back Pack as ha

oto frame and as such the said itemsi were

n asked by the Custom officers whether

bag.

ers were put in the baggage Scanning ine

ival hall of Terminal-2, SVPI hirport by I ,AIU

suspicious image. To further clerar their s icion,

n their baggages one by one. Each and item

checked and scrutinized physically and

Machine (BSM) in the presence of panc On

ra nothing suspicious was found. [:urther ithr the

lbrahim, his carton box was again 'oheckby' 16"

, toys,ts like chocolate Packets, dry fruit

made of cloth having cardboard pracking

and individually scanned under proper

llic image with less density in the followi itenrs

packing(3 nos), craYon box(sketch and

nned

WAS

yon

:iny.

carrying any dutiable item (especially any meta

he again denied. The passenger was taken

Terminal 2 building of SVPI Airport' where the

the same, the officers found card board pa

box(sketch pens and crayons set)' makeup

layer of carbon paper was seen' Further' on

metallic foils were found pasted against them

form. On being asked Mr' Gandhar Sultan lb

The entire inner side of the cardboard wa

camouflaged / covered with black carbon pa

remains of all the above products was again

found that no suspicious image was appea

concluded that no more concealment was

pens and crayons set), makeup set and wa

possession of the passenger Mr' Gandhar

Officer about the said gold colour foils' Mr'

made of gold and the same did not belonged

Based on the Primary inferences

Mavlankar, was called upon for testing of the

foils. the Valuer confirmed that they all

government approved valuer gave valuation

Kt Gold Foils, having purity of '999 and tota

Rs. 11,51,8671' (Rupees Eleven Lakhs F

only) and having market value of Rs'13'11

Two Hundred and Eighty Nine only) whi

23t2019-Customs (N T ) dated 15'03'2019

20.03.2019.

5. Thereafter, gold foils, totally weighing

Rs. 11,51,867/' (Rupees Eleven Lakhs

only- Tariff value) and Rs.13,11,289/' (

Hundred and Eighty Nine only' market

drawn on 26.03.2019 by the officers of C

attempted to be smuggled in lndia and th

Customs Act, 1962. Since, the passenger

organizers, photo frame, crayon box (sketch

with an intention to evade payment of Cus

confiscation as per the provisions of

accordingly, the gold foils and items na

F No Vl I l/1 0-40/SVP IA/O&A/HQ 12019'20

3 organizers, photo frame, crayon box (

Page 2

e.g. Gold/silver) inside the said iterns to

the AIU office located in the Arrival

ets were cut oPen one bY one' On

ing in the 3 organizers, Photo frame'

and water bottle. On Peeling the c;a

ling the carbon Paper some Yellow

this yellow metal appeared to be Gold i

nin! accepted that the same was made of

tinbO with thin metallic foils and they

r on both sides. After removing these foi

nned in the baggage scanning macl'rine

ing in the machine and therefore the

in 3 organizers, photo frame, crayon box (s

bottle. Thus gold foils were recovered

Itarn lbrahim. On being asked by the

andhar Sultan lbrahim admitted that these

him.

Government aPProved valuer Mr Na

. After testing the said yellow coloured

Zi Xt gold foils mix having purity '9

rort dated 26.03.2019 according to which

weighing 394.610 grams, having tariff v

one Thousand Eight Hundred andl Sixty

89/- (Rupees Thirteen Lakhs Eleven

has been calculated as per the Notificati

Notification No. 24t2019-Customs (N'T)

10 Grams having PuritY '999 and was

one Thousand Eight Hundred and Sixty

pees Thirteen Lakhs Eleven Thousa

lue) were placed under seizure vide pa

under the reasonable belief that

were liable for confiscation under the provi

was hiding the gold foils in the items

ns and crayons set), makeuP set and

duty, the packing materials were also li

1 18(a) and 1 19 of the Customs Act, 1

Foil

lcl.

the

Tlhe

24

of

d

f,lo.

rCated

Two

nama

were

of

I'y 3

bottle,

for

and

pens

ir;h

I o1l

ringy

yon

ril a

ilalued

Eielren

placed under seizure vide panc;hnama atrad

6. Statement of Mr" Gandhar Sultan im was recorded on 26.03.2019 under

108 of the Customs Act, 1962, wherein he alia stated that:-

That he was uneducated but could read jarati. He was a seaman and fisherman

He had gone to Dubai on 02.10.2018 via working as a seaman. He had erarlier

Dubai two to three times working as a for which he earned Rs. 5000 approxi

* He confirmed that on26.03.2019 he ca from Dubai to lndia via Spicejet flight no

and had brouEht the gold foil weigh 394.610 grams valued at Rs. 11,51,8671-

) fou.rnd concealed in items namely 3 orgavalue) and Rs. 13,11,2891- (market valphoto frame, crayon box (sketch pens awere kept in his baggage and seized.

* He also confirmed that he was not the

crayons set), makeup set and waterr bottle

of the gold foils but it belongecl to his

Mr. Hajibhai and was given to him when he was leaving Dubai. Mr. Hajibhai was g

pay him Rs. 10,000/- for carrying the d foil and handing it over to a person whoidentifying him by showing his photograph

Page

and crayons set), makeup set and water bottle

26.03.2019.

collect it outside the Ahmedabad Aimobile. Alternatively he was also givenperson and hand over the gold foils.

* He agreed and was fully satisfied with

of8

mobile no. 8652319980 so that he could

rnethod of testing and valuatiorr used the

alue)hnd

rlatedr:f the

r:rf the

{.*

3lyi-1ari'

ng tovouldrn hisI that

sandheal atuarde

valuer as mentioned in Panchnama 26.03.2019.* He stated that he knew that smuggling of gold without payment of customs; duty

offence but as he had temPtation to cu$toms duty he tried to smuggle tl^re gold

had intentionally not declared the gold ils before the Customs authorities on his

SVPI Airport, Ahmedabad as he wapayment of duty.

to clear the same illicitly and thereby

7" An SCN F No Vlll/10-40/SVPI 9-20 dated 30.08.2019 was issued lthe

Additional Commissioner, Customs to Mr. Gandhar Sultan lbrahim as to why

(i) The Gold Foils totally weighing 10 Grams and valued at Rs, 11,51,867/- (

(ii)

(iii)

Eleven Lakhs Fifty One Thou Eight Hundred And Sixty Seven Onlly'Ta:een Lakhs Eleven Thousand Two HunAnd Rs.13,11,2891- (RuPees Th

Eighty Nine Only-Market Value) red from him and seized under panchnam

26.03.2019 should not be

Customs Act, 1962;underSection 111(d), 111(i),111(l) and 111(

The packing material used for con ment of gold foils should not be confiscatedprovisions of Section 1 18(a) and n 'l 19 of the Customs Act, '1962

him under Section 112(a) & Sectiorr 112(b)

and commissions mentioned herein above.

the

Penalty should not be imPosedCustoms Act, 1962 for the

Defence reply and personal hearing

8. Mr. Gandhar: Sultan lbrahim has not

09.04.2019 issued to him.

defence reply to the show c?USO notice dated

8.1 The passenger, Mr, Gandhar Su lbrahim was offered a personal

10.02.2020, 21 .02.2020 and 28,02.2020. At outset, I find that the passenger has not

to appear for personal hearing on all the

defence reply to the SCN. I would like to

to be heard in person nor he h

ntion or rather record it here that prroviso

section (2) of Section 122A of the Customs Act,1962 provides that adjournment shall

granted more than three times to a party du

F No Vl I l/1 0-40/SVPIA/O&A/HQ 12019-20

led

ub-

be

fi

S

the proceeding. ln the instant cetse

lne to

i;rers,lvhich

lriend,

the passenger has been

to appear and as such I

granted oPPortunities

proceed further to

Discussions and Findings

9. I have carefully gone through the fa

consideration is to decide show cause noti

weighing 394.610 Grams and valued at Rs'

(Market Value), placed under seizure vide pa

material used for concealment and imposition

The seizure was made under the provisions

the said goods were smuggled into lndia and li

10. At the outset, lfind that the Panchnama

on the basis of specific information received in

SpiceJet Flight No. SG-016 from Dubai to Ah

the officers of Customs-AlU for detailed

trying to exit the Airport through the Green C

that the Mr. Gandhar Sultan lbrahim had a

to smuggle in without declaring before Cus

approved valuer has tested and certified that

lbrahim are totally weighing 394'610 Grams

(Rupees Eleven Lakhs Fifty one Thousand

value of Rs.13,11,289t'(Rupees Thirteen Lakh

only) . I find that it was only after the screeni

weighing 394.610 Grams purity 999 (24Kt ) hi

one carton box. I thus find that though he wa

if anything was concealed, he chose not to

cafton box, the gold hidden by him were

the records before me suggest that the

baggage and one backpack handbag and

inside 3 organizers, photo frame, crayon

water bottle were recovered from him. lt is a

no. 1 and panchnama that the passenger

fact that he had concealed the gold foils

recovery of gold foils totally weighing 394.61

that the passenger by not declaring the g

evade payment of customs dutY.

11. l, further find that the facts

controverted. Thus, the Panchnama

F No Vl I l/1 0-40/SVP IAJO&A/HQ 12019-20

its correctness at the ial

Page 4 of'8

be heard in person for three times but he

the case based on available records.

of the case and I find that the sole iss

prQposing to confiscate the Gold Foils

11,5,1,867t- (Tariff Value) and Rs.13,11

nama drawn on 26.03.2019, and also

penalty on the passenger for violation of

Customs Act, 1962 on the reasonable beli

le for confiscation.

dated 26.03.2019, clearly draws out the

respect of two passengers coming from

edabad on 26.03.2019, theY were i

in the presence of tfre panchas wl^rile

nnel, without declaring anything. lt is on

that he was carrying gold which was i

Officers. lt is also on record that tht:

gold folils recovered from Mr Gandhar

ity 999 (24Kt ) having tariff value of Rs' 11,5

Hundred and Sixty Seven only) and having

Eleven Thousand Two Hundred and Eig

of baggages of passenger no. '1, gold foils

den by him was detected and recol'ered

g iven enough time/chance/opportunrity to

re it. Thus, it was only after his screening

and recovered from his possession. I

nger no. I had one cadon box ets ch

scanning of his carton box, gold foils

(skeltch pens and crayons set), metkeup

cclnfirmed from the statement of the

ed having any dutiable goods despite

ide his baggage which ultimatelY

Grarms purity 999 (24Kt ). lt is clearly

, concealed in his baggages, had an in

in the panchnama

s stands accePted

proceedings have n

for

tally

kifrg

A0t

thrat

'l.hat

l"Dv

\turere

ulttrn

.86',7/..

reirl<et

Niner

1n"that

and

the

i[''to

in

time, Every procedure conducted during the

made in the presence of the panchas as

government approved valuer has certified

totally weighing 394.610Grams purity 999

passenger no.1 has admitted that the golcl

(sketch pens and crayons set), makeup set

considerably clear that gold foils totally wei

from foreign destination i.e. Dubai was conce

an intention to evade payment of Customs d

12. I further find that the Statement of

wherein he admitted that he had arrived f

and brought the carton box wherein gold

Hajibhai. The gold foil totally weighing 394.6

and the same belonged to Mr. Hajibhai. I fi

that the gold foil totally weighing 394.610 gr

same belonged to Mr. Hajibhai does not

him. Mr. Hajibhai had told him that an un

identifying him by showing his photograph

was to get monetary benefit of Rs. 10,000/-.

do not mitigate the gravity of offence. The

cannot be given credence. lt remains a

smuggled from Dubai and concealed by the

had conspired in smuggling of gold into lndia

circumstantial evidences which suggest

territory of lndia from Dubai. This is nothing

Section 2 (39) of the Customs Act, '1962.

13. From the facts discussed herein

concealed gold foil totally weighing 394.610

and clear the same without payment of c,u

not declaring gold foil totally weighing 394.61

payment of customs duty and thereby has vi

1962, the Foreign Trade (Development

(Development & Regulations) Rules, 1993 a

gold foil totally weighing 394.610 grams pu

provisions of Sections 111(d), 111(i), 111(

material i.e. 3 organizers, photo frame,

and water bottle in which the said gold

passenger were seized under panchnama

confiscation under Sections 1 18(a) and 1 19

F No Vl I t/1 0-40/SVPIA/O&A/HQ 12019-20

the Customs Act, 1962, as the concealme

F'age r:f 8

a by the officers is well do

ll as the passengers. lt is also to note Itt.'

the recovered goods were gold, i.e. go iLs

4Kt). Further, in their deposition too,

inside the 3 organizers, photo franrte, cra

d water bottle of his carton box' l-herefo

g 394.610 Grams purity 999 (24K1) smu

led by the passenger no. 1 in his carton

passenger no. 1 was recorded on 26.0

Dubai to SVPI Airport Ahmedabad on 26.0

hidden and was given to him at Dubai

0 Grams purity 999 (24Kt) does not belong

that argument on the Part of the Pas

s purity 999 (24Kt) did not belong to him

him from the act of smuggling of gold

id

19,

19

x

is

in

th

lr.

m

1

own person would collect at Ahmeldabad

his mobile and for doing the act of sm

dirl not know the details of that unknown I

umenVstatement, thus, are to be disca nd

that the gold foil totally weighing 394.610 S

passenger in his baggages. lt is proved he

Thus, I find that there are enough direct as

the trip was made to smuggle gold ins

a clear case of smuggling within ilhe me of

, it is evident that the said passenger no had

ams purity 999 (24Kt) with an intenlion to

s cluty. lt is seen that the said pass;enger by

le

grams purity 999 (24Kt), had an intention

the provisions contained in the Custo

& Regulations) Act, 1992, the lForeign ade

ther Foreign Trade Policy 2015-202"0.

999 (24Kt) are liable for confiscation,

, 111(m) of the Customs Act 19611. The g

box (sketch pens and craYons sert),

cclncealed and carried and reco'vered

dated 26.03.2019, would obviously be li

the

b,y

las

the

g{v,

the

set

the

for

td

rport

ind he

evade

has been clearly established' By not declaring

is established that the said passenger had a

clear the same without payment of Customs d

goods falls within the ambit of 'smuggling' as

1962.

14. I find from the facts and circumstances

the show cause notice gets e'stablished that

gold into lndia with an intentircn to evade

394.610 grams purity 999 (24Kt) cannot be co

of Section 79 of the Customs Act 1962 read

2020. As per Para 2.26 of the Foreign Trade

fide household and personal effect only, ats h

passenger no. 1 attempted to smuggle the g

which is in contravention of section 77 of the

2016 ('Baggage Rules') an<i Regulation 3 of

2013 ('Baggage Regulations'). The above

amounting to smuggling within the meaninS; of

seen that the gold is to be ccnstrued as 'proh

the Customs Act 1962.

15. lt is considerably cleiar that the said

394.610 grams purity 999 (24Kt) with a clear i

of non-declaration and concealment of the

possession of, and was concerned in carrying,

the goods which he knew and had reasons to

passenger cannot escape liability for penetl

Act 1962.

16. I find that the passenlJer no. t has ne

redemption. Even otherwiser, I find that the

weighing 394.610 grams purity 999 (24Kt), an

Authorities. This leaves me with no option bu

not inclined to use my dir;cretion to give

redemption fine, as envisag'ed under Section

rely upon the following case laws.

i) Judgment of Kerala High Court in300 (Ker)lii) Judgment in the case of SamY,na

(Mad)liii) Judgment of Hon'ble High Court of

in respect of Malabar Diamond Gallu'ry

F No Vl I l/1 0-40/SVPIA/O&P/HQ/201 9-20

gold and concealing them in his

intention to bring in the gold undetected

. l'he act of omission in relation to the su

efined under Section 2(39) of tl're Custom

scussed herein above that allegation

said passenger no. t had attemptecl to s

of customs duty. The gold foil totally we

as'bonafide baggage' within the

Para 2.26 of the Foreign Trade Policy,

licy, passenger no. 1 is allowed to import

s bona-fide baggage. lt also seen that the

,ods without filing the customs decliaration

stoms Act 1962 read with the Baggage

he 13ustoms Baggage Declaration Reg

on the part of the said passen$er no'

2(39) of the Customs Act 19t52' lt i

, in terms of the provisions of Ser:tion 2(

ssenger had smuggled gold foil totrally

ion to evade Customs dutY. lt is a c

old. The said Passenger no. t had

epositing, keeping, concealing and has de

ieve were liable to confiscation. ln turn, t

ion under Sections 112(a) & (b) of the Cu

claimed for ownership of the gold nor

passienger confessed of carrying gold foil

tried to smuggle it by hoodwinking the C

to absolutely confiscate the gold. I am

option to redeem the gold on Prayme

5 of the Act. ln support of my abrovel

case of Abdul Razak reported at l2r)12(27

hlurugesan reported at [ 2009 l:,247)

adrers reported al 2016-TIOL-1 664-HC

vt Ltd

Page 6 pf 8

hirlo

nrrtg

l1 $-

1isial$o

3) of

a

,l

r ELT

.T 21

L

Page

iv) Hon'ble Supreme Court in the case

423 (SC)v)Judgment of Hon'ble CESTAT in

iSt, Aitport, Mumbai reported in 2017(

17. The present case before me and the ru

concealed and therefore was prohibited in

therefore hold in unequivocal terms that the

(24Kt), placed under seizurre vide panchnetma

passenger no. 1, would be liable to absolute

Customs Act, 1962. The packing material i

pens and crayons set), miakeup set and w

weighing 394.610 grams would obviously be

(a) and 1 19 of the Customs Act, 1962,

18. I find that said passenger no. t has

Section 112(a) & (b) of the Customs Act,1

said passenger no. t had concealed gold

travelled with concealed gold from Dubai to

facts and panchnama. DesPite his

be offending on its import, the said p

weighing 394.610 grams purity 999 (24K0,

Therefore, his liability for lrenal action unde

established. Therefore, girren this fact, p€lna

19. Given my above findings, I pass the

i. I order absolute ccrnfiscation of the

purity 999 (24Kt), hraving tariff value

Thousand Eight lHundred And Si

Rs.1 3,1 1,2891- (RuPees Thirteen La

Nine Only) seized from Possession

drawn on 26.03^2019, and attemPted

Sultan lbrahim, under the provisions

Act 1962;

I order absolute confiscation of the

crayon box(sketch pens and crayons

was concealed and carried bY the

26.03.2019 under Siection 118(a) and

ii.

F No Vl I l/1 0-40/SVPIAJOS.AJHQ 12019-2Ct

19 of the Customs Act, 1962;

gs oited above, the gold was kept undecla

and is liable to be confiscated absol .told foil totally weighing 394'610 grams 99

of8

Onr Prakash Bhatia, reported at 2C103 ('l

case of Khemani Purshottam Mohandas

)ELI 275(Tri. Mum)

drar,vn on 26.03.2019 and recovered from

nfiscation under Section 111(d), (i), tll) & (m

. 3 organizers, photo frame, crayon box

r bottle used for concealing the glold foil

for absolute confiscation under Sectio

n proposed penal action under the prov

. lt is quite clear from the above findings

i in his baggages. He had further agreed

Ahmedabad. He had accepted and admi

that the goods had to be declared and

er no. t had tried to clear the gold fo

intention to smuggle by not declaring

seotions 112(a) & (b) of the Custorn Act,

could be imposed against the passt:ngers'

OFIDER

Foils totally weighing 394.610 Grams

Rs. 11,51,8671- (Rupees Eleven Lakhs

lSeven Only) And Having MaLrket

Eleven Thousand Two Hundred And

of lMr. Gandhar Sultan lbrahim vide pan

to be smuggled and recovered from Mr.

Ser:tions 1 1 1(d), (i), 1'l'l(l), 1 1 1(m) of the

packing materials i.e. 3 organizers' p

, makeup set and water bottle in which

ssenger and seized under Panchnama

nd

irJ

llv

18

of

the

he

the

ing

)ne

of

ma

har

ITTS

at

la'

w0uld

totally

SOll'T'1,0.

!362 is

RECEIVE"DcusroMs( ), A',BADj

I impose a PenaltY of Rs.50,000/-(R

Ibrahim under the provisions of Section

Customs Act 1962.

No Vl I l/1 0-40/SVP IA/O&A/HQ 1201 9-20

Gandhar Sultan lbrahim(l/ob.No.9081 9833

idinq at Ramnu Khetar, At-SalaYa,

aluka KhambhaliYa, Pin-361 31 0,

ujarat

The Principal Commissioner, Customs,

Thousand OnlY) on Mr" GanrChar

and (b) of the under Subsection 11

Date: 23.06.2020

Customs, Ahmedabad

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