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2016 (10) TMI 199 - AT - CustomsAbsolute confiscation - discretion exercised by adjudicating authority in denying option for redemption of confiscated goods - concealment of Indian Currency in the hand baggage of departing passenger - confiscation of currency under section 113 of the Customs Act, 1962 - imposition of penalty under section 114(1) of the Customs Act, 1962 - is the adjudicating authority justified in denying option for redemption of confiscated goods and ordering absolute confiscation? - Held that: - no legally acceptable proof has been produced which could indicate that the impugned currency was generated out of legal dealings and who actually is the owner or owners of this currency. The passenger initially co-operated with the investigation but later on took a reverse summersault. The real owner remained behind the scene and used the passenger as a stooge in the act of smuggling. The currency, thus, attempted to be sent out of India through a carrier in a clandestine manner. It is, therefore, obvious that the impugned currency was not free from taint and was generated and procured through illegal channels. The outflow of currencies in illegal and clandestine manner does give a telling blow to the economy of the country. Additionally, the currencies in cash form can be and is invariably used in several economically, politically, international crimes as it is very difficult to trace the source in cash transactions. Hence, it is necessary to deal sternly with such offences whenever come to notice. The decision in the case of SHEIKH MOHD. OMER Versus COLLECTOR OF CUSTOMS, CALCUTTA AND OTHERS [1970 (9) TMI 36 - SUPREME COURT OF INDIA] relied upon. Absolute confiscation of the Indian currency justified - appeal dismissed - decided against appellant.
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