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JYOTI BALASUNDARAM, MOHEB ALI M.
Gulf Airways – Appellant
Versus
Commissioner of Customs, Acc, Mumbai – Respondent


Advocates Appeared:
H.C. Daruwala, H.D. Nanavati,Uma Shankar

ORDER

Per Jyoti Balasundaram : On 13/01/1992 on the basis of specific information the officers of Air Intelligence Unit intercepted a consignment of transshipment cargo which arrived from Sharjah by a Gulf Air flight under airway bill describing the goods as "Forged Carbon Steel Blind Flange" in the name of State Bank of India, Bangalore, notify Intech Engineering, Bangalore. Preliminary investigations with the State Bank revealed that they had never dealt with the consignee shown on the airway bill which was a small workshop engaged in the production of steel hoses, and lathe machines; one Veer Bhadra Rao was the owner of the said company and he said that he had nothing to with the consignment and the company had never imported any goods. Thereafter the consignment was cut open and examined, and 1832 gold bars of 10 tolas each bearing foreign marking, totally weighing 213.72 Kgs., was found concealed in it. The gold was seized under a reasonable belief that it had been smuggled into India and hence liable to confiscation under Section 111 (d) of the Customs Act, 1962. Statements of various employees of Air India, who are the handling agents of Gulf Air, the carrier airline, were re

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