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2010 (9) TMI 820 - CGOVT - CustomsConfiscation - penalty - offenses under the FEMA will be prohibition imposed by that Act and will by definition come within the ambit of the phrase “or any other law for the time being in force” in Section 113(d) of the Customs Act, 1962 and thus the goods will be liable to confiscation under Section 113(d) of Customs Act, 1962. Government further notes as per Section 3(33) of Foreign Trade (Development & Regulation) Act, 1992 read with Rule 2(c) of the Foreign Trade (Exemption from Application of rules in certain cases) Order, 1993, the Central Government is empowered to make provision relating to import and export of goods. Section 11 of Customs Act confers powers on Central Govt. to prohibit importation or exportation of goods for purposes specified therein. As per Section 113(d) of Customs Act, 1962, the goods attempted to be exported or brought within the limit of any customs area for this purpose of being exported contrary to any prohibition imposed by or under this Act or any other law for the time being in force are liable to confiscation, and provisions of Section 114 of Customs Act, 1962 w.r.t. imposition of penalty are also attracted as soon as the goods incur the liability to confiscation under Section 113. In view of this, the order for confiscation of currencies under Section 113 of Customs Act, 1962 and imposition of penalties under Section 114 of Customs Act, 1962 is legally correct, no denial to the violation of the Regulation 5 of the Foreign Exchange Management (Export and Import of Currency) Regulation, 2000, and there is a non-declaration of currency and for that declaration is required under Section 77 of the Customs Act, 1962, the adjudicating authority had decided the case rightly and judiciously, Government sets aside the impugned orders-in-appeal and restore the impugned order-in-original, revision application’s succeed - decided in favor of revenue.
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