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2017 (3) TMI 588 - AT - CustomsAbsolute confiscation - foreign currency - appellant had not declared that he was carrying foreign exchange - Held that: - No evidence has been placed on record to show that declaration was necessary for carrying of foreign currency by a departing passenger or that his inability to explain the source of foreign currency would render it liable to confiscation under CA, 1962 - Customs Act, 1962 is concerned with the illegal importation into India and exportation out of the country. In the absence of any prescription requiring declaration of foreign currency taken out of the country, no justification found to sustain the impugned order - appeal allowed - decided in favor of appellant.
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