TMI Blog2000 (10) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... ,000/- was imposed on Shri Kader Mydeen. 2. The facts in brief are that Shri Kader Mydeen, holder of Singapore passport arrived at Calcutta Airport by Indian Airlines Flight No. I.C. 756 on 23-7-1997. He proceeded through Green Channel along with his baggage without declaring its contents either orally or in writing. As soon as he went out of Customs Arrival Hall after handing over the Disembarkation Card to the Customs Officers at the gate, he was followed by the officers of Air Intelligence Unit and eventually intercepted outside the Customs Exit Gate near Thomas Cook Money Exchange Counter in the reasonable belief that he might be carrying contraband goods. Thereafter, a search of his baggage revealed 85 pcs. of gold biscuits weighin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o, he was intercepted by the Customs Officers near Thomas Cook Money Exchange Counter. As regards the Indian currency of Rs. 28,500/- seized from his possession, he clarified that it belongs to him only which he carried for his mother s medical expenses. He further stated that during his earlier visits to Madras in 1992, he carried 5 kgs. of gold and paid Customs duty in dollars. Shri Mydeen was issued a show cause notice for confiscation of the said goods under the Customs Act, 1962. The adjudication proceedings resulted in absolute confiscation of the said goods and imposition of a penatly of Rs. 2,00,000/- on him. 3. Shri S.K. Roy, ld. Advocate appearing for the appellant submits that the appellant was intercepted by the Officers when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demption fine in view of liberalised policy of the Government of India. He submits that the Commissioner of Customs ought to have taken into account the above case law and should not have ordered absolute confiscation of the goods in question. 4. Shri R.K. Roy, ld. JDR for the Revenue reiterates the reasoning contained in the order impugned and submits that the order of absolute confiscation of the impugned goods and imposition of the said penalty is legal and proper. 5. We have heard both sides. On a careful perusal of the evidence on record we are convinced that the appellant has clearly misused the Green Channel facility with a view to evade payment of the Customs duty on the said gold biscuits which are otherwise permissible to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion of foreign currency, it is not in dispute that upto US $ 10,000 no declaration is called for. As the appellant was found with US $ 6250, he was not legally required to declare the same to the Customs. Hence, its confiscation under the Customs Law is not tenable and deserves to be set aside. Ordered accordingly. We order release of the said foreign currency to the appellant. 8. As regards the Indian Currency of Rs. 28,500/-, the ld. Advocate has rightly contended that Section 13(1) of the Foreign Exchange Regulation Act, 1973 has not been invoked in the show-cause notice. As no specific charge has been made in the show-cause notice in respect of the said Indian Currency, its confiscation is also not tenable. Hence, while setting as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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