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2016 (11) TMI 762 - HC - CustomsConfiscation of baggage - Offence punishable under Section 135(1)(c)(ii) of the Customs Act, 1962 - foreign currencies kept in the bag belonging to the respondent - non-declared baggage - Held that: - import of foreign currencies equivalent to US Dollar up to 15,000 was permissible without declaration and for import exceeding said limit, declaration was required - since the import of foreign currencies into India exceeded the said ceiling of US Dollar 15,000, a declaration was necessary and the same having not been given by the respondent, penalty was imposed upon him while allowing him to redeem the said currencies by the said order. Thus, what emerges from this order admitted in evidence vide Exhibit-48 is that the respondent was permitted to redeem the said currencies subject to payment of some penalty and that the currencies were not declared liable to confiscation under Section 113 of the Customs Act. The currencies were not found to be fit for confiscation as provided under Section 113 of the Customs Act. Once it is found that the said currencies were not liable to confiscation, off`ence under Section 135(1)(c)(ii), which is to the effect that if any person attempts to export any goods, which are liable to confiscation under Section 113 of the Customs Act, he shall be liable to punishment of various terms of imprisonment mentioned in the Section, was also not established in this case. Offence punishable under Section 135(i)(c)(ii) is founded on an attempt to export those goods, currencies are goods, which are liable to confiscation under Section 113. If the very foundation of the said offence is taken away, the entire edifice of the prosecution case against the respondent must collapse and it was indeed brought down already by the order dated 26, 27-10-2005 vide Exhibit-48 passed by the Joint Secretary. If this is so, no fault could be found in the judgment and order impugned herein - appeal dismissed - decided in favor of respondent-assessee.
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