Shri Arun Sharma Vs. Commissioner of Customer, New - Court Judgment

Excerpt:
1. the appellant filed this appeal against the order in appeal passed by the commissioner (appeals) where by the gold of foreign origin was ordered to be confiscated and a penalty of rs.15,000/- was imposed under section 112 of the customs act.2. brief facts of the case are that appellant was working in 5 star hotel as from office cashier. during the search of the guest locker no.21 in hotel obaroi new delhi, keys of which ware recovered from the appellants, seven pieces of foreign marked gold of 24 carat purely valued at rs.1,16,208/- and 2 pieces of foreign marked gold coins of 21 carat of purity valued at rs.3,569/-. a gold pendent was recovered from the locker number 21. along with this gold, foreign currency was also recovered from the locker. a show cause notice was issued to the appellant and the adjudicating authority confiscated the gold and imposed the penalty of rs.20,000/- under section 112 of customs act.the appellant filed an appeal and the commissioner (appeals) upheld the order of confiscation and reduced the penalty to rs.15,000/-.4. the contention of the appellant is that he not claiming the gold or the foreign currency. his contention is that while working in the hotel, gold and foreign exchange was recovered by him from the broken locker no.52 and he kept the same for safe custody in locker number 21 and informed about the same to other staff members.5. the key of locker from which the gold of foreign origin was recovered from the appellant. the appellant has not produced any evidence to the lower authorities to prove that the recovered gold was discovered by him in broken locker number 52 and he kept the same in locker number 21 for safe custody and i, therefore, find no infirmity in the impugned order. however, taking into facts and circumstances of the case, the penalty imposed on the appellant is reduced to rs.5,000/- (rupees five thousand only). the appeal is disposed of as indicated above.

Judgment:
1. The appellant filed this appeal against the order in appeal passed by the Commissioner (Appeals) where by the Gold of foreign origin was ordered to be confiscated and a penalty of Rs.15,000/- was imposed under Section 112 of the Customs Act.

2. Brief facts of the case are that appellant was working in 5 Star Hotel as From Office Cashier. During the search of the Guest locker No.21 in Hotel Obaroi New Delhi, keys of which ware recovered from the appellants, seven pieces of foreign marked gold of 24 carat purely valued at Rs.1,16,208/- and 2 pieces of foreign marked gold coins of 21 carat of purity valued at Rs.3,569/-. A gold pendent was recovered from the locker number 21. Along with this gold, foreign currency was also recovered from the locker. A show cause notice was issued to the appellant and the adjudicating authority confiscated the gold and imposed the penalty of Rs.20,000/- under Section 112 of Customs Act.

The appellant filed an appeal and the Commissioner (Appeals) upheld the order of confiscation and reduced the penalty to Rs.15,000/-.

4. The contention of the appellant is that he not claiming the gold or the foreign currency. His contention is that while working in the Hotel, gold and foreign exchange was recovered by him from the broken locker No.52 and he kept the same for safe custody in locker number 21 and informed about the same to other Staff Members.

5. The key of locker from which the gold of foreign origin was recovered from the appellant. The appellant has not produced any evidence to the lower authorities to prove that the recovered gold was discovered by him in broken locker number 52 and he kept the same in locker number 21 for safe custody and I, therefore, find no infirmity in the impugned order. However, taking into facts and circumstances of the case, the penalty imposed on the appellant is reduced to Rs.5,000/- (Rupees Five thousand only). The appeal is disposed of as indicated above.