TMI Blog1991 (5) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant came to India with his wife and four children for sight seeing on 7-12-1989. He and his family brought foreign exchange in the form of foreign currency totally US $ 3250/- and travellers cheques of denominations of US $ 100, 50 and 20 totally US $ 11610 and 5 travellers cheques of 100 each totally 500. The appellant was under the bona fide impression that since the total currency was within the permissible limit of US $ 6000 (US $ 1000 for each), they need not have to declare and obtain the currency declaration form. On the night of 11-12-1989, the officers of the Enforcement Directorate seized all the aforesaid foreign currency and travellers cheques, which were sent to the Customs authorities of Bombay Sahar Airport. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reduced the redemption to 50% of that originally imposed by the Dy. Collector. Hence, he supported the order. He did not dispute the findings of the Collector (Appeals) on other aspects. 5. After hearing Shri Naik, the Ld. JDR, I find the following undisputed factual position revealed from the orders of the lower authorities. (i) The seizure was effected by Enforcement Directorate and the currency and travellers cheques were brought by them to the Customs Authorities; (ii) The currency was within the permissible limit. But the travellers cheques were in excess and hence should have been declared; (iii) The appellant is an attorney in Durban and a citizen of Mauritius, coming to India with his family consisting of his wife and four c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also goes to show that they were satisfied about the valid possession of currency travellers cheques by the appellant, but handed over the case to the Customs authorities, since the appellant had not declared the travellers cheques. The explanation is that these travellers cheques are endorsed in the passport itself and this factual position is admitted. Hence, any Customs officer, noticing this endorsement on the passport, could have asked the appellant to declare and obtain the currency declaration form. This indicates the possibility of missing the passport endorsement by the Customs officer at the time of clearance. I am not holding this against that officer. It can be on account of his bona fide impression that since the travellers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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