Commissioner of Customs Vs. Sukhjit Singh, Rajesh B. Parikh

1. this appeal by the commissioner shows as respondent sukhjit singh, rajesh b. parikh and suresh mehta. there appeals were therefore required to be filed. we have therefore treated this as an appeal against the order relating to sukhjit singh, whose name first figures in the list of respondents, informed the departmental representative appropriately. the respondent is absent and unrepresented despite notice.2. in the order impugned in this appeal, the commissioner found that sukhjit singh was liable to penalty for the reason that he, along with others, transported contraband gold valued at rs. 1.35 crores approximately, from ahmedabad to bombay by road. he has however said that sukhjit singh was to receive only rs. 5,000/- for the transport, and therefore imposed a penalty on him of rs. 20,000/-.3. the ground in the appeal is that this penalty is incommensurate with the gravity of the offence, and does not take into account the fact, admitted by sukhjit singh, that he had earlier similarly transported the gold four times.4. the commissioner has overlooked these facts. in our determination the penalty imposed is in commensurate with the value of the goods that have been seized in order to be confiscated on the prior activity of sukhjit singh. we are therefore of the view that the quantum of penalty imposable on sukhjit singh is required to be considered. we therefore allow the appeal, set aside the order imposing penalty on sukhjit singh and remand the matter to the commissioner for determining the quantum of penalty imposable on him, in accordance with law.