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2015 (3) TMI 513 - CESTAT BANGALOREConfiscation of the currency and enhancement of the penalty - Assessee not declared the currency - Held that:- As regards the decisions of the Tribunal submitted and relied upon by the appellant, we find that in one case viz., [2005 (4) TMI 213 - CESTAT, CHENNAI], the appellant therein had indicated the purpose of carrying the currency and had given specific details as to why he needed the same. In this case, no such details are coming forth. In the second case, the currency was released by reducing the redemption fine imposed but the total amount was within the limit prescribed. Therefore both the decisions relied upon by the appellant are not applicable to the facts of this case. Since none of the decisions cited by the appellant are applicable to the facts of this case, we uphold the impugned order as regards confiscation since there is no dispute that the currency was not declared, so concealed in the baggage and could not have been detected but for the information received by the customs authorities. As regards penalty, we find that the enhancement of penalty by the learned Commissioner was not called for since only the appellant was in appeal before the Commissioner and Revenue was not in appeal and therefore the enhancement of penalty from ₹ 25,000/- to ₹ 50,000/- is set aside and penalty is reduced to ₹ 25,000/- only - Decided partly in favour of assessee.
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