Home Case Index All Cases Customs Customs + AT Customs - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 896 - CESTAT KOLKATAIndian currency - smuggling - carrying of Indian currency within Indian Territory, whether an offence or not - absolute confiscation of currency with imposition of penalty - Whether absolute confiscation of ₹ 59,41,550/- Indian currency has been correctly made by the Adjudicating authority under Sec 113 of the Customs Act 1962, by rejecting the claim of the appellant? - Held that: - As Indian currency has not been notified as specified goods under Sec 11 H (e) or notified under Sec 123 of the Customs Act 1962, it cannot be said that bringing of goods into a specified area are liable to confiscation - There is no evidence on record at all in the show cause notice as well as in the Adjudicating order as to how seized currency is liable to confiscation under Sec 113 of the Customs Act 1962. No subsection of Sec 113 has been specified in the show cause notice under which Indian currency seized is charged to be liable to confiscation. Under the circumstances confiscation of seized India currency is not justified and order to that extent passed by the Adjudicating authority is liable to be set aside. Ownership claim of appellant - appellant has claimed the ownership of seized Indian currency, though belatedly, alongwith the source of licit acquisition of the same - Held that: - In the light of legal proposition of law & absence of any other claimant it is held that appellant is the rightful owner of the seized Indian currency. There is no evidence on record that seized currency was meant to be exported out of India - It is not established by the department that documents produced by appellant are forged & fabricated when the persons giving these evidences have confirmed the authentically of the documents by giving Sec 108 statements before the investigation. Further, there is no evidence on record that seized Indian currency was attempted to be exported out of India by the appellant. Accordingly absolute confiscation of the seized currency of ₹ 59, 41,550/ is set aside and is ordered to be released to the appellant. Imposition of penalty u/s 114 AA of the Customs Act 1962 - Held that: - there is no evidence of forged nature of documents produced by the appellant except the analysis made by the Adjudicating authority. Customs Act 1962 is not an enactment to penalise a person for forgery, if any. Secondly, it is already held above that claim of the appellant was not false in the absence of any other claimant - also found that allegation of forging of documents was not at all made in the show cause notice and Adjudicating authority has gone beyond the scope of show cause notice - penalty set aside. Appeal allowed - decided in favor of appellant.
|