2024 (10) TMI 161 - HC - Customs

Compounding of the offence under Section 137 (3) of the Customs Act 1962 - illegal carrying of the foreign currency - HELD THAT - The petitioners has been unable to point out any ground on which the impugned order can be faulted. The only submissions made by him is that the petitioners were merely carriers and the said amounts as determined as a compounding fee is in the upper band of the permissible limit - the said amounts as determined is a small fraction of the currency being carried by the petitioners. No interference with the impugned order is called for in these proceedings under Section 226 of the Constitution of India. However the petitioners are granted further thirty days from date to deposit the said amounts as determined and furnish the proof of payment of compounding fee to the Compounding Authority. Petition disposed off.

Summary

The High Court upheld the Commissioner's order for compounding customs offences by petitioners caught with foreign currency. The petitioners were directed to pay specified amounts within 30 days, which were considered reasonable given the currency involved. The petition was disposed of, granting further 30 days for payment.