Home Case Index All Cases Customs Customs + AT Customs - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 1064 - AT - CustomsAbsolute confiscation - applicability of Section 113(d) and (h) of the Customs Act, 1962 - penalty - baggage rules - attempt of illegal export - Indian currency of ₹ 47 lakhs - assorted foreign currency equivalent to Indian currency ₹ 21 lakhs - confiscation on the ground that there was an intention to hand over the currency to a foreign going passenger - whether the Indian and foreign currency totalling to approx. 68.65 lakhs is liable for confiscation under Section 113(b) and (h) of Customs Act, 1962 read with FEMA and rules thereof and whether Sanjay Agarwal appellant the appellant herein is to be penalised under provisions of 114(i) by the Customs Act, 1962. Held that: - u/s 113(d) and (h), the goods are liable for confiscation if attempted to be improperly exported or if they are attempted to be exported or brought within the limits of any customs area for the purpose of being exported, contrary to any prohibition imposed by or under this Act or any other law for the time being in force; is not applicable in the case hand as it is undisputed that Abdullah employee of Sanjay Agarwal, appellant herein was travelling in flight Al 806 which was flying between Mumbai and Hyderabad as a domestic sector flight. If it is so, then the goods i.e. foreign currency and Indian currency was never sought to be exported. Another fault in investigation is that Abdullah from whom the foreign currency and Indian currency was recovered was to hand it over to M.S. Kumar for carrying it to Singapore. It is found from the entire records that M.S. Kumar was never apprehended nor his statement recorded; despite that it was the case to hand foreign currency and Indian currency through M.S. Kumar for taking out of country. In the absence of any statement M.S. Kumar to corroborate the theory of the revenue we find the case of confiscation of the foreign currency and Indian currency falls down. Confiscation and penalty set aside - appeal allowed - decided in favor of appellant.
|