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Issues: Confiscation of Indian Currency for illegal export, liability for absolute confiscation, reduction of penalty amount, consideration of mens rea in exporting currency illegally, justification for absolute confiscation, conversion of confiscation into redemption option.
Confiscation of Indian Currency for Illegal Export: The appellant was found in possession of Indian Currency exceeding the permissible limit while boarding a flight to Australia. The lower authority confiscated the currency and imposed a penalty. The regulations strictly prohibit exporting Indian Currency beyond a specified amount, and any excess amount is considered prohibited goods liable for confiscation under the Customs Act, 1962. The possession of Indian Currency beyond the prescribed limit constitutes an attempt at illicit exportation, justifying confiscation. The appellant's argument of carrying savings for a foreign trip due to being pensioners was considered, but the violation of regulations was confirmed. Liability for Absolute Confiscation: The regulations clearly define the permissible limit for exporting Indian Currency, and any amount exceeding this limit is subject to absolute confiscation. The appellant's possession of Rs. 84,000 beyond the permissible limit of Rs. 10,000 (for both the appellant and his wife) was deemed as prohibited goods, justifying absolute confiscation. The Manual of Instructions by CBEC reiterated the strict prohibition on exporting Indian Currency exceeding the limit, leaving no room for relaxation in confiscation. Reduction of Penalty Amount: While the lower authority imposed a penalty of Rs. 5,500, the Commissioner (Appeals) reduced it to Rs. 1,000 considering the circumstances. The appellant's age, being pensioners, and lack of mens rea in exporting the currency illegally were taken into account. The Tribunal's decision in a similar case supported the conversion of absolute confiscation into an option for redemption, which was applied in this case as well. The appellant was given the option to redeem the confiscated currency by paying a redemption fine of Rs. 11,000, while the penalty amount was confirmed at Rs. 1,000. Consideration of Mens Rea in Exporting Currency Illegally: The appellant's lack of mens rea in illegally exporting the currency was acknowledged, as he was considered a bona fide passenger and a retired officer of a State Government Undertaking. Despite the absence of mala fide intent, the confiscation was upheld due to established contraventions in line with departmental practices. However, the absolute confiscation was set aside, converting it into a redemption option based on the appellant's circumstances and lack of wrongful intent.
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