TMI Blog2002 (9) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... of denomination of Rs. 500/- were liable to confiscation under Section 111(d) of the Customs Act. After recording a statement of the respondent under Section 107 of the Customs Act, the department booked a case against him and accordingly issued a show cause notice to him for confiscating the currency notes and imposing penalty on him. The original authority ordered absolute confiscation of the seized goods worth Rs. 20,500/- (Rs. 500 x 41) and imposed on the appellant a personal penalty of Rs. 500/- under Section 112 of the Customs Act. The appeal preferred by the party against the order of the original authority was allowed by the Commissioner (Appeals). Hence the present appeal of the Revenue. 2. Examined the records and heard both si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 111(d) of the Customs Act the currency notes were thus liable for confiscation. 4. Ld. JDR has reiterated the above ground. 5. Ld. Counsel for the respondent refers to the provisions of Section 125 of the Customs Act as well as to the definition of goods under Section 2(22) of the Act and submits that an opportunity for redemption of the currency notes ought to have been granted by the adjudicating authority. Fairly enough, having regard to the categorical admission of the appellant in his statement given to the department under Section 107 of the Act, ld. Counsel has not urged any serious argument on the confiscability of the currency notes. However, he has pleaded for vacating the penalty imposed on the appellant by the adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demption has to be granted at this stage. When the appellant preferred appeal against the order of the original authority to the Commissioner (Appeals), he did not stake a claim for redemption. In the present appeal filed by the Revenue, there is no cross appeal of the respondent. Ld. Counsel has attempted to make out a case that it was mandatory for the original authority to grant an opportunity of redemption of the confiscated currency under Section 125 of the Customs Act. According to ld. Counsel, that opportunity ought to have been given without being asked for. I am not inclined to accept this submission. Even if it be assumed that it was a statutory obligation of the original authority to grant an opportunity of redeeming the goods on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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