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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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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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