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G.R.SHARMA, S.S.KANG
Tarbalbir Singh – Appellant
Versus
Commissioner of Customs, New Delhi – Respondent
Per S.S. Kang :
The appellant filed this appeal against the adjudication order passed by the Commissioner of Customs, New Delhi whereby a penalty of Rs. 5 lakh was imposed under Sec. 112 (b) (1) of the Customs Act and a penalty of the equal amount is imposed under Sec. 74 of the Gold Control Act.
2. Brief facts of the case that on 17.7.88 a truck No. HNX-1255 was intercepted by the Customs authorities near Ambala. The truck was driven by Sh. Jagdish Raj and one Shri Kuk Singh was the cleaner of the truck. On search of the truck, 274 gold biscuits of foreign marking were recovered. On the next day i.e. 18.7.88, another truck bearing number DIL-3523 was intercepted by the Customs authorities near Ambala which was driven by Sh. Surjit Singh, the driver and one Jeet Singh was also found sitting in the truck. On search of the truck, 300 gold biscuits of foreign marking were recovered. On 19.7.88, another truck bearing number DIL 2779, driven by Sh. Baldev Singh, was intercepted by the Customs authorities and 198 foreign marked gold biscuits were recovered from the truck. The total number of 772 gold biscuits valued at Rs. 2.78 crores were taken into possession. The statements of the
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