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2017 (10) TMI 222 - AT - CustomsAbsolute Confiscation - Indian and Foreign Currencies - Baggage Rules - Held that: - on a specific query from the Bench, appellant’s counsel is not able to justify possession of such huge amount of Indian and foreign currencies and that also taking it abroad; he could not answer the query as to why such a huge amount of cash was being carried by the appellant to a place outside India. The provisions of Section 125 read holistically is very clear; in the case of goods which are not prohibited the adjudicating authority shall give the owner of the goods or the person from whom the said goods were seized, an option to pay a fine in lieu of confiscation, while the said section does not provide or mandate the adjudicating authority in respect of the prohibited goods - appellant is not able to justify the possession of such huge amount of Indian and foreign currencies, the impugned order of the adjudicating authority absolutely confiscating the Indian and foreign currencies is correct and legal. Appeal dismissed - decided against appellant.
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