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2016 (1) TMI 510 - CESTAT MUMBAILevy of penalty - Redemption of confiscated currency - Trying to export Indian currency and foreign currency at the Airport - The appellant claimed that the said currency belong to one Shri Sabir and was to be handed over to one Shri Hazi Shaikh at Dubai. The said statement was later retracted and the appellant claimed that the money belonged to him. - Held that:- Larger Bench has given full discretion to the proper officer to allow in respect of redemption fine and imposition of penalty. Each case is to be decided on its merit and therefore, two citations, one given by Revenue and another by appellant are of no avail as the facts are substantial different. In the instant case, it is noticed that the appellant has changed its stand regarding ownership of currency repeatedly. In his last statement dated 31.1.2005, he has not claimed ownership of the currency. It is seen from the impugned order that the appellant is a repeated offender and two cases have already been booked against the him, which are mentioned in para 114 of the impugned order. Further, it is noticed that the appellant had not challenged the confiscation per se. Further it is seen from the adjudication order that the proceedings in respect of Shri Sabir, who had apparently given this cash to the appellant and Shri Hazi Shaikh, who was supposed to receive the money in Dubai are still in abeyance. Considering the decision of the Larger Bench of the Tribunal and the facts that the appellant is a repeated offender and also the fact that the proceedings against Shri Sabir and Hazi Shaikh are in abeyance, it would be improper to allow redemption of seized currency. - levy of penalty also confirmed - Decided against the appellant.
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