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2012 (12) TMI 553 - AT - CustomsPenalty – smuggling of foreign currency for consideration – Held that:- Foreign currency was recovered from one Shri Iqbal Suleman while boarding a flight of Oman Airways to Dubai. Shri Suleman in his statement recorded under Section 108 of the Customs Act named the appellants who helped him in taking the currency in the airport without disclosing to the Customs authorities for the consideration of ₹ 4,000/-, i.e. ₹ 2,000/- each - appellants also admitted that they had received, on earlier occasions also, gifts from Shri Suleman such as mobile phones etc. The appellants being in the security staff of the Oman Airways are to look after security of the passengers - for the safety of passengers travelling by air, the persons like the appellants being in the security staff can do anything for a monetary consideration – In favor of revenue
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