Home Case Index All Cases Customs Customs + AT Customs - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 21 - CESTAT BANGALORESmuggling of foreign currency - Redemption fine - Travelling for Private business or Official duty - Endorsement for travellers cheques – Seizure of IC also – Reduction of Penalty - Held that:-Unless the person is travelling on official duty or to perform a duty during the course of his employment, other visits have to be considered as private visits - In the absence of any precedent judicial pronouncements to the contrary, this courts following own understanding of the private visit and other visits - Further it was also submitted that the appellants were arrested and underwent detention under COFEPOSA and suffered financially and further they have borrowed money for this purpose - Appellants wanted to purchase lathes for their own business and they were not acting as carriers and there is no indication to show that smuggling was their regular occupation, a sympathetic view as regards penalty is called for and further in view of the precedent decisions cited by the learned counsel, the absolute confiscation of foreign currency and Indian currency in this case is not warranted . Relying upon T. Soundrarajan Vs. CC, Chennai [2007 (4) TMI 167 - CESTAT, CHENNAI] - A redemption fine of 15% in respect of S/Shri Anthony Domnick, Bheemappa Thyagarajan and Venkoba Rao would meet the ends of justice as far as foreign currency and Indian currency seized and confiscated from them is concerned - As far as Shri Raghu Gowda is concerned, since he was travelling for the second time and he had done the same earlier also and he was the one who has advised the other three to indulge in such activity and therefore he cannot be treated on par with the other three appellants for whom it was the first trip – Therefore, in his case the redemption fine should be 30% - If the penalties imposed on the appellants is reduced to 1 Lakh each for Shri Venkoba Rao & Shri K.G. Venkatesh; 50, 000 for Shri Anthony Domnick and 3 Lakh for Shri Raghu Gowda it would meet the ends of justice - Decided partly in favour of accuseds.
|