JUDGMENT :

(Sonia Gokani, J.)

1. This group of matters since raise identical questions of law, they are being decided by a common order.

2. The facts are drawn from Special Civil Application No. 13091 of 2018 for the purpose of adjudication.

3. The petitioner herein is an Indian citizen and was working in Dubai since the year 2010 as an Agent for various companies like UNI Globe Tourism, Fardan Tourism LLC and Universal Holidays since the year 2010.

4. A show cause notice came to be issued in relation to the seizure of gold weighing 46.3 kgs being F.No./DRI/AZU/GRU/Gold Bar/INT-12/2014 dated 09.04.2015 2014 on 09.04.2015 by the Additional Directorate General, DRI to various persons including the petitioner proposing to impose personal penalty under section 112 of the Customs Act, 1962. So far as the present petitioner is concerned, on the basis of the statement of various persons, the show cause notice is issued to the petitioner, namely, Shri Juma Khamisa Bhokal, Shri Hasim Tito, Shri Rakesh Karmata, Shri Mobin Amad Sanghar and Shri Abid Mamad Subhania. The show cause notice reveals t