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GOVERNMENT OF INDIAMINISTRY OF F]NANCE

oFrrgEoFTHE-.BE,[l[HiliL?5^T=?=ot%lsroMS,suRAr2ND FLOOR, URMI COI\IPLEX, BEHIND CENTER POINT, SNGR,(UPUNN, SUNNT

PHONE: 02€i1'2463190 | FAX: 0261.24632s1

SHOW CAUSE NOTICE

Mr'Junaid Amin Mithwani, aged 33 years, residing al 147 , Yusuf lVlanzil, 4th Floor, Roorn No 1 B/1 9

Zakaria Masjid l]treet, Mumbai- 400009, Maharashtra, lndia, as mentioned in passport (hereinafter referredto as "Pax") holding lndian PassSrort No, T4055703 had arrived byAir lndia Express Flight No lX172fromsharjah to Suraton 06,08.2019 itt Surat lnternationalAirport. The pax hacl opted forclearance from green

channel but as his actions looked suspicious, he was intercepted by thr: AIU officers and his personal

search and examination of the bilggage was carried out. The passenger was found carrying one check-inbag (green coloured),

02' ln the Frresence of panchas, the passenger was asked whether he was carrying any dutiablegoods, contraband or gold in his llaggage or on person to which he replied in negative, Not being satisfiedwith his reply, thr"' passenger was asked to pass through the Door Frame lVletal Detector (DFMD) machinePrior to passing through the said DFMD, the passenger was asked to rernove all the metallic objects hewas wearing on his body. The passenger readily removed his mobile, walh:t, belt, etc, and kept them in aplastic tray and thereafter passed through the DFMD machine. on his passing through the DFMD Machine,it did not indicate any positive signal of presence of some metal on his perrson,He was then taken to theDFMD machine placed in the Departure Hall of the police security and was then asked to pass through theDFMD again and on his passing, il loud beep sound of DFMD was heard, 0n this, the AIU officers politelyasked the passenger whether he ruas having any metallic objects left in his; clothes or hidden in his bodyHowever, the passenger denied the same. The passenger was then asked to pass through the DFMD onceagain and on his passing, a loud beep sound of DFMD was again heard, Now the AIU officer instructed thepassenger to change his shirt and pant in the changing room and then to pass through the DFMD machineHere, the passenEer was taken to the changing room in the AIU office adja;ent to the Green channel andthe passenger changed his clother;. The passenger was brought back to the DFMD machine and the AIUofficers asked hinr to pass through the DFMD machine. This time, on his passing the DFMD machine, aloud beep was once again heard. l'herefore, the AIU officers informed the panchas that they had full doubtthat the passenger was carrying some metallic item concealed in his body, The passenger however deniedthat he had hidderr any metallic sutrstance inside his clothes or body, The piassenger was then taken backto the AIU office and there he was interrogated by the AIU officers. During investigation and on repeatedinterrogation by the AIU officers, thr; pax after much denial, finally confessed that he had concealed/hiddentwo capsules sha;red packets contilining gold in paste form in his rectum, The officers in the presence ofpanchas directed the pax to extract the said concealed goods from his rectum in the changing room Hethen removed two black capsule sltaped packets from his rectum and shoured it to the AIU officers, Theofficers and the panchas observed l,hat the said two capsule shaped packets were wrapped in black plastic

tape and subsequently placed in two transparent condoms. The officers took a photograph of the capsules

containing gold, which is as under:

The scanning of Check-in bag (glreen coloured) of Mr,Junaid Amin Mithwani was also done in the Baggage

scanning machine, but nothing objectionable was noticed.

03. Then the AIU officer calleil the Government approved valuer, Shri Vikasraj Tilakraj Juneja, and

requested him to come to Airyort to examine the concealed goods recovered from the international

passenger, as the passenger confessed it to be gold. Shri Vikasraj Tilakraj Juneja suggested that since the

said material was in paste form, the same was required to be brought to the factory located at Navapura,

Surat, to extract the actual gold quantity and ascertain the quality of the said goods, as they did not had

sufficient machines available at the Airport,

04. Then, the AIU officers alongwith the panchas and the passenger left the office premises of Surat

lnternational Airport for the Government Approved Valuer Shri Vikasraj Tilakraj Juneja, for assessment of

the quantity and quality of gokJ in liquid/solid form, recovered from the passenger and reached the

destination Navapura, Kanrua Road, Surat. The valuer, Shri, VikasrajTilakraj Juneja, in presence of the

panchas and the passenger, Mr.Junaid Amin Mithwani, and officers, started the procedure of purifying,

weighing and assessing the gold, by adopting due procedure. The officers, the panchas and the said pax

witnessed the weightment of pure gold biscuit as602.142 Grams and g6.820 Grams of remnant declared

as waste by the valuer which vras recovered from the gold in the paste form,Thereafter, the panchas

alongwith the passenger and officers returned back to the office, The method of testing and the valuation

used by Shri Vikasraj Tilakral Juneja was done in a perfect and systematic manner and in the presence of

the independent panchas and the passenger who were satisfied and agreed with the testing and Valuation

Reportdated 07,08,2019, given bry Shri VikasrajTilakrajJuneja and in token of the same, the panchas and

the passenger had put their dated signature on the said valuation report.

05. Shri Vikasraj Tilakraj Juneja informed that the above two gold pieces, totally net weight 602.142

Grams of 24 Kt. and having purity 99,99% were having Market Value of Rs 22,58 7831 (Rs Twenty Two

Lakhs Fifty Eight Thousand and Seven hundred and Eighty Three Only) and having Tariff Value of

Rs,19,34,6821 (Nineteen Lakh Thirty four thousand Six hundred and Eighty two Onty) which was

calculated as per the Notification No, 5312019-customs(N,T,) dated 31.07.201g and Notification No.

55/2019-Customs(N,T.) dated 01,08.2019 and accordingly, issued a Certificate dated 07.08.201g and the

purity certificate dated 07.08.20'lg. A photograph of the recovered gold and remnant is as under:

s*;,,1

lt'',M*-"'

06' The following documents were withdrawn from the pax, for further investigation:

i) Boarding Pass, from Sharlah to Surat of Air lndia Express Flight No, lX-172 dated 06.08,2019,Seat No, 28A.

ii) Copy of Aadhar Card No, 8488480g940g,

iii) Copy of PAN Card No. CCFpM140Bp,

iv) copy of Maharashtra state Motor Driving Licence MH 01 200900321g2,v) Copy of ticket bearing PNR No. WKYEMQ from Sharjah to Suratby ftight No, lX-172 on

06,08.2019.

vi) Passport No. T4055703 issued at Mumbai on 19,02,2019 and valid upto jg,02.211g,

07 . Thereafter, the two gold Cut bar pieces totally weigh ing 602,142 Grams and remnant waste 96.820

Grams as desc;ribed in above paras were placed under seizure by the officers of Customs under the

reasonable belief that the subject gold which was attempted to be smuggled in lndia was liable for

r:onfiscation under the Customs ltct, 1962,

l)8, A statement of Mr.Junaid Amin Mithwani was recorded on 07,08.201g under the provisions of

Section 108 of the Customs Act, 1962, wherein he interalia stated that he had gone to Sharjah on

01'08'2019 and returned on 06.08,2019 at lnternational Airport, Surat, by Air lndia Express Flight No

1,X172', that the said gold packet was given to him by a Bangladeshi person in Dubai and did not know

more about him; that he was given to understand thatone man would contact hlm in Mumbai to receive the

said gold capsules; that about ther purpose of bringing 24 Kt, gold in paste form weighin g 602.142gram, he

stated that he hrad carried the same for making money; that for carrying the said capsule shaped packets

he would be receiving Rs,20,000rt, He further stated that he knew that smuggling of gold without payment

of customs duty is a clear violation of the provisions of the Customs Act, 1962, He further stated that as he

was to evade payment of customs duty and smuggle the gold by concealing the same in rectum, he did not

declare the gooils brought by him before any Customs officer and the sald concealed gold was detected by

the Customs Officers during his personal search,

Crg. The two gold Cut bar pieces and remnantwaste recovered from the Pax were placed under seizure

under Panchnama dated 07.08.2019, as the Pax did not declare the goods, i.e. gold in paste form, before

the Customs officials at lnternational Airport, Surat, and thereby attempted to smuggle the same without

paymentof appnlpriate Customs rjuty, Hence his intention of smuggling is apparent and if it was not for the

diligence on the part of the custom officers to locate the concealment, the passenger would have succeeded

in smuggling without payment of rluty. Further, the method of concealment was intentionally done for sole

purpose of evading detection by Customs. Hence, the seized gold is liable for confiscation,

10. lt is seen that the pax v/as carrying the above gold in paste form concealed in his rectum, As per

Section 123 of Customs Act, 1!162, gold is a notified item, hence the same is liable for seizure under the

Customs Act, 1962, on the reasonable belief that these are smuggled goods, and the burden to prove that

these are not smuggled, would be on the person from whose possession and/or who claimed ownership of

the goods which have been sieized, Since, the pax could not produce any documents showing the

legitimate import of the said gold in lndia on payment of duty or regarding its lawful possession, it appears

that the said gold of foreign origin was imported in contravention of the provisions of Customs Act, 1962,

and the same is, therefore, liable for confiscation under section 111(d), 'l'11(i), 111(l), and '111(m) of the

Customs Act, 1962, From the r;tatement dated 07,08,2019 of the said pax, it also appears that he was

actively involverd in the smugglirrg of said gold, Hence, Mr.Junaid Amin Mithwani rendered himself liable for

penal action urrder the provisions of section 112(a) and 'l '12 (b) of the Customs Act, '1962,

11. ln the absence of any import documents evidencing legitimate import of the said gold, the same

appears to be smuggled gold in terms of the provisions of section 2(39) of the Customs Act, 1962, As per

section 2(39) of the Customs Act, 1962, "smuggling in relation to any goods means any act or omission

which will rendersuch goods liable forconfiscation undersection 1'1'1 orsection 113." From the mannerof

concealment of the said gold in paste form by the said pax, it appears that the passenger was fully aware

that the said gold were of foreign origin and import of the same is prohibited/ restricted under the Customs

Act and other allied Foreign Trarje Regulations. Further, the pax Mr,Junaid Amin Mithwani, in his statement

dated 07.08.2C119, had admitted that he was the carrierof the gold and he carried the said gold for making

money. Therelbre, it appears Lhat he had knowingly dealt with the said goods, i.e, carrying, keeping,

concealing or in any other manner dealing with the goods which he knew or had reason to believe that the

same were liable for confiscation under the Customs Act, The act of omission and commission on the part

of Mr.Junaid Amin Mithwani appears to have rendered himself liable for penal action under the provisions

of section 112(a) and 112(b)of theCustomsAct, 1962,

12. From the foregoing paras, it appears that Mr,Junaid Amin Mithwani had smuggled the gold in paste

form in his rectum and on deriving the same two gold bars were recovered 24 kl of purity 99 99% totally

weighing 602.142 Grams, having Market value of Rs.22,58,7831 (Rs, Twenty Two Lakh Fifty Eight

Thousand and Seven hundred and Eighty Three Only and having Tariff Value of Rs,19,34,682/- (Nineteen

Lakh Thirty four thousand Six hundred and Eighty two Only), which were placed under seizure under

panchnama dated 07.08.2019.l-hus, Mr,Junaid Amin Mithwani, by not declaring the gold in paste form, had

an intention to evade payment of customs duty and thereby has violated the provisions contained in the

Customs Act, 1962, the Foreign Trade (Development & Regulations) Act,'1992, the Foreign Trade

(Development & Regulations) Rrrles, 1993, and the Foreign Trade Policy,2015-2020.

13. From the facts and circumstances discussed above, it appears that Mr.Junaid Amin Mithwani had

attempted to snruggle gold in paste form concealed in his rectum in to lndia, and on deriving the same two

gold bars were recovered 24 kt of purity 99.99% totally weighing 602.142 Grams, with an intention to

evade payment of customs duty. The recovered two gold Cut bar pieces of pure raw gold having purity

'99.99% (24 Krl.), totally weighirrg 602.142 grams, cannot be construed as'bonafide baggage'within the

meaning of Section 79 of the Ar;t read with Para 2,26 of the Foreign Trade Policy ,2015-2OZO, As per para

2,26 ol the Foreign Trade Policlt, a passenger is allowed to import bonafide household and personal effect

only, as his bc'nafide baggage, lt also appears that the passenger attempted to smuggle the gold without

filing the customs declaration form, which appears to be in contravention of Section 77 of the Act read with

the Baggage Rules, 2016 ('Baggage Rules') and Regulation 3 of the Customs Baggage Declaration

Regulations,2013 ('Baggage Rr:gulations') read with Section 81 of the Customs Act, 1962, ltappears that

as per section 11 of the Foreigrr Trade(Development & Regulation) Act,1992, no import or exportshall be

made by any person, except in ttccordance with the provisions of the said act, the rules & regulations made

thereunder and the Foreign Tracle Policy for the time being in force,lt appears that the gold can be imported

by the Banks (Authorised by REll) and the agencies nominated for the said purpose under Foreign Trade

Policy after following the custotns procedure, Also, the importability of the gold into lndia is/was always

guided by the policy prevailing during the relevant time, which clearly lays down that the import of gold

without fulfilling the pre-conditior of the policy is prohibited, lt appears that the pax has contravened the

provisions of the Section 46 of the Customs Act, 1962 read with Section 11 of the Foreign Trade

(Development and Regulation)A,ct, 1992 and Rule 11 &140f the Foreign Trade (Regulation) Rules, 1gg3,

in view of the lacts discussed lrerein above paras, Therefore, the seized goods as mentioned in above

paras appearto be treated as "F'rohibited goods" as defined under Section 2(33) of the Customs Act,1g62

and "smuggled goods" as defined under Section 2(39) of the Customs Act,1962 and hence liable for

absolute confisr:ation.lt appears that the smuggling of gold by way of concealment, as discussed above,

falls under the r:ategory of "illegitl lmports" as per Section 11A (a) of the Customs Act, 1962 and the said

act on the part of the passenger ilppears to be amounting to smuggling within the meaning of Section 2(3g)

of the Act. lt also appears that the gold is to be construed as 'prohibited', in terms of the provisions ofSection 2(33) of the Act,

14, The pasrsenger has contravened the following provisions, which are reproduced as under:

' Section 77 and Section 79 of the Act as passenger had failed to make a declaration of theimported gold, which cannot be termed as 'bonafid6 baggage' which were recovered from thepossession of the passerger; the relevantportion of the same is reproduced :

SECI/Clil 77'Declaratio,n by owner of baggage. - The owner of any baggage shall, forthe purpose of clearing it, make a declaration-of-its contents to the propq offirir.

SECZO,V 79. Bona fidet baggage exempted from duty. - (1) The proper officer may,subject lio any rules made' under sub-section (2), pass trei of duty -

@ any artrcb in the baggage of apassenger or a member of the crew in respecf of whichthe said officer rs saflsfier/ that it has been in his use for such minimum period as may bespecifiecl in the rules;

(b) any article in the taggage of a passenger in respect of which the said officer issatisfied that it is for the use of fhe passeng er or his famity or is a bona fide gift orsouvenir: provided that the value of each such articte and the totat value of all such articlesdoes nol exceed such /rm,fs as may be specified in the rules.

(2) the Central Gouernment may make rules for the purpose of carrying out the provisionsof this se,ction and, in particular, such rules may specify _

(a) the minimum period for which any article has been used by a passenge r or a memberof the crew for the purpose of clause (a) of sub-se ction (1);

(b) the maximum value of any individual articte and the maximum totalvalue of atttheafticles which may be passed free of duty under crause (b) of sub-section (1);

(c) th'e conditions (fo be fulfilled before or after clearance) subject to which any baggagemay be passed free of tluty.

(3) Different rules may be made undersub-section (2) for differentc/asses of persons,

Rule 11 of the Foreigrt Trade (Regulation) Rules, 1993 as failed to declare the value, quantityand description of the gold imported by him; the relevant portion of the same is reproduced :

Rule ll.Declaration as to value and quality of imported goods. -On the impoftation into, or exportation out of, any customs porfs of any goods, whetherliable tc duty or not, the owner of such goods shalt in the Bitt of Entry or the Shipping Bilt orany ot,her documents prescribed under the Customs Act, 1962 (52 of 1962), state thevalue, quality and desuiption of such goods fo fhe best of his knowtedge and belief and inc0s0 0'f expoftation of goods, ceftrfy that the qualrty and specification of fhe goods assfafed ln fhose documents, are in accordance with the terms of the export contract enteredinto with the buyer or consignee in pursuance of which the goods are being exported andsha// subscribe a declar'ation of the truth of such statement at the foot of such Bill of Entryor Shipping Billor any olher documents,

. Rule 1,[ of the Foreign Trade (Regulation) Rules, 1993

yt= l4,Prohibition regarding making, signing of any declaration, statement or documents.

(1)No person shall ma[,,e, sign or use or cause to be made, signed or used any declaration,statement or document for the purposes of obtaining a +flicence, certificate, scrip or any instrumentbestow ng financial or fit;cal benefitsl or importing Y[any goods or services or technology or goodsconnected with such sr;rvices or technology] knowing or having reason to believe that suchdeclaration, statement or document is false in any material particular,

(2)No p,erson shall employ any corrupt or fraudulent practice for the purposes of obtainingany *[lic;ence, certificate, scrip or any instrument bestowing financial or fiscai benefits] or importinior exporting Y[any goods or services or technology or goods connected with such services oitechnologyl.

Para 2.26 of the Foreign Trade Policy 2015-2020 as he has acted contrary to the restrictionsimposed and imported non bonafide baggage; the relevant portion of the same is reproduced :

Para 2.26 Passenger Baggage :(a) Bonizlide household goods and personal effects may be imported as part of passengerbaggage as per limits, terms and conditions thereof in Baggage Rules notified by Ministryof Finance.

(b) Sanp/es of such items that are otherwise freely imporlable under FTp may also beimported as paft of passernge r baggage without an Authorisation.(c) Exporters coming from abroad are also altowed to impoft drawings, patterns, labels,price tags, buttons, belts, trimming and embeltishments required for export, as part of theirpassengyer b agg age witho ut an Autho risation.

Regulation 3 of the.Customs Baggage Declaration Regulations,2Ol3 ('Baggage Regulations')read urith Section 81 ol'the Customs Act, 1962; the relevant portion of the same ii reproduced :

'

Regulation 3,Method of Declarafion of Baggage.All passengers who come to lndia shall declare their accompanied baggage in Form I

appenCed to this regulation,

Secfio,n 81. Regulations rn respecf of baggage.-The Board may make regulations,(a) providing for the manner of declaring the contents of any baggage;(b) providing for the custody, examination, assessment to duty and clearance of baggage;(c) prctviding for the transit or transhipment of baggage from one cusfoms station toanothe'r or to a place <tutside lndia,

Section 111(d), 111(i), 111(t) and 111(m) of the Customs Act, 1962 ,,

sEcr/Ofl 111. Confiitscation of improperty imported goods, etc. - The fottowinggoodsbrought from a place outside lndia shatt be tiabte to confication:

(d) any goods which are impofted or attempted to be impofted or are brought within thelndian cusfoms waters for the purpose of being imported, contrary to aiy prohibitionimpose'd by or under thir; Act or any other law for the time being in forie;

(il any dutiable or prohibited goods found conceated in any manner in any packageeither ttefore or after the unloading thereof;

(0 any dutiable or prohibited goods which are not inctuded or are in excess of thoseincluded in the entry m,zde under this Act, or in the case of baggage in the declarationmade under section 77;

(m) any goods which do not correspond in respect of value or in any other particutar withthe entry made under this Act or in the case of baggage with the dectaration made undersecflbn 77 in respect lhereof, or in the case of goods under transhipment, with thedeclarationfortranshipn"entreferredtointheprovisotosub-secfion (1)of'section54,

Section 112of the Cus;toms Act, 1g62 :,

sEc70il 112. Penalg for improper importation of goods, etc.- Any person, -

(a) who, in relation to any goods, does or omits to do any act which act or omission wouldrender r;uch goods liable to confiscation under section 11 1', or abets the doing or omission ofsuch an act, or

p) .wnc,

acquirespossr;ssion. of or is in any way concerned in carrying, removing, depositing,harbouring, keeping, concealing, selting or purchasing, or in any'olier *rrnri drrtting witnany goctds which he knows or has reason to believe are liable io confiscation under sledion111 , shizll be liable, -

(i) in the case of 17oods in respect of which any prohibition is in force under this Act orany other law for lhe time being in force, to a penalty not exceeding the value of thegoods or five thous,and rupees, whichever is the greater;

(i0 in the case of dutiabte goods, other than prohibited goods, to a penalty notexceeding the dut.v sought to be evaded on such goods ir five thousand ,iprrt,whic:hever is the greater;

(iii) in the case of gorrds in respect of which the value sfafed in the entry made under thisAct or in the case of baggage, in the declaration made under secfion'Tl (in either casehereafter in fhis st;cflon referred to as fhe declared vatue) is higher than the valuethenzof, to a penally not exceeding the difference between'the deitared value and thevalue thereof or five thousand rupees, whichever is the greater;

7

(iv,l in the case of goods falting both under clauses (i) and (iii), to a penalty notex,:eeding the value of the goods or the difference betweetn the declared value and thevalue thereof or five thousand rupees, whicheverls fhe hrghesf;

(v) in the case of goods falting both under clauses (l/ and (iii), to a penalty notexceeding the duty sought to be evaded on such goods or the diifference between thedeclared value and the ialue thereof or five thousaid nrpees, whichever is the highest.

15. lt appears that Mr.Junai,j Amin Mithwani had not filed the baggage declaration form for the gold inpaste form conr:ealed in his rer:trtm and the same was recovered from his possession, as envisaged under

Secl,ion 77 of the Act read with the Baggage Rules and Baggage Regulations, lt also appears that the

import of gold in paste form wen: for non bonafide purpose. lt therefore, appears that all the above acts ofcontravention on the part of the pax has rendered the seized two gold bars and remnant waste liable for

conflscation underthe provisions of sections 111(d), 111(i), 11'l(l)and 111(m)of theAct. ltfurtherappears

that the two pier:es gold bars, pure raw gold havlng purity 99,99Y0 (24K1,),imported by the passenger is to

be construed asr 'srnugt;|.g'wilhtn the meaning of Section 2(39) of the Act and the said gold also appear to

be 'prohibited' vtithin the meaninl; of Section 2(33) of the Act. lt is admitted by him in his deposition dated

07'08,2019 that he was fully aware that the gold would be offending in nature on its import, that he has

knovrringly carrierd the said golcl n paste form and also failed to declare it on his arrival at the Airport. lt

appears that her had involved himself in carrying, keeping, concealing and had dealt with the offendinggoods in a manner which he knew or had reasons to believe were liable for confiscation under the Act. lt,

therefore, appears that Mr,Junilirj Amin Mithwani has rendered himself liable for penal action, under the

provirsions of Se,:tion 112(a) and I 12(b) of the Act,

16' Now, th'erefore, Mr,Junaid Amin Mithwani is hereby called upon to show cause in writing to the

Joint Commissic,ner of Customs, (l/c of lnternational Airport, Surat), Surat, having his office at 2ro floor,

Urmi Complex, brehind Center Point, Sagrampura, Surat, within 30 days from the receipt of this notice as to

why:

tlwo gold bars lolal weighing 602.142 Grams derived from gold in paste form having

market value of Fs,22,58,783/- (Rs, Twenty Two Lakhs Fifty Eight Thousand and Seven

hundred and Eiglrty Three 0nly) and having tariff value of Rs.'l g,34,6821- (Rs. Nineteen

l-akhs Thirty four thousand six hundred and Eighty two only) and 96,820 Grams of

remnant waste, placed under seizure under panchnama dated 07.08.2019 should not

be confiscated under Section 111(d),'111(i), 111(l), and 11i(m) of the customs

l\ct,1962;

Penalty should not be imposed on him under Section 112(a) and 112(b) of the Customs

Itct, 1962,

17, The said noticee is hereby required to file a reply to this Notice within thirty days from the receipt oftthis Notice, They are also required to produce all evidence upon which they intend to rely in support of their

(i)

(ii)

defence, They are further required to indicate in their written reply as to whether they desire to be heard in

per$on before lhe case is adjudi:ated.

18, lf no rerply is received within 30 (Thirty) days of receipt of this notice or if the noticee do not appear

before the adjudicating authority when the case is posted for personal hearing, the case will be decided ex-

parte on merit, on the basis of the material available on record without further reference to them,

19. This notice is being issued under Section 124 of the Customs Act,'1962, without prejudice to any

otherr action that may be taken against them under Customs Act or under any other law for the time being in

force,

20. The Dr;partment reservrts its right to amend, modify or supplement their notice at any time on the

basis of evidences available /evidences gathered later on, prior to the adjudication of the case.

21. The relied upon documernts are listed in Annexure-A appended to this notice,

(Amit Kuma\\NJoint Commis\ione)

BY SPEED POST A.D.F.No,Vl I l/ 1 0-3(]/0&A/ADCC/Jurraid/201 9

To,

Mr,"lunaid Amin Mithwani,

147, Yusuf Manzil, 4th Floor,

Room No. l$ll9Zakaria Masjid Street,Murnbai- 400009, Maharashtra, lndia

copa[g:

Customs, Surat

Date: 26.12.2019

1. The Deputy/Assistant Oommissioner of Customs (AlU), Surat lnternational Airport, Surat.2. ,The Dreputy Commissioner, Customs Divison Surat,

l/ me l3ystem in-chargrl, Customs (HQ), Ahmedabad, for uploading on the official website\'/ http://rn'ww.ahmedabadcustoms.oov,in4. Guard File

at

Lisrt of relied upon documents in the case ofMr, Junaid Amin Mithw_ani, 147, Yusuf Manzil, 4th Floor, Room No. 1g/1g Zakaria

Masjidl Street Mumbai- 400009, Maharashtra, lndiaI

Panchnama dated 07.08.2019 drawn atlnternational r\i;port, Surat.

lltatement dated 07.08.2019 of Mr. Junaid Aminl\4ithwani, recorded u/s 108 of the Customs Act,1 962.

Copy enclosed

Copy enclosed\/aluation Report dated 07.08.2019 of Shri\/ikasrE Tilakraj Juneja, Government Approved\/aluer

(Ravindra Kdffar)

lntemational Airport, Surat

)(Aru)

Airport, Surat

I

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