TMI Blog2009 (12) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 46,500/- is allowed to be redeemed on payment of Redemption Fine of Rs. 15,000/- (Rupees Fifteen Thousand Only ) in lieu of confiscation, under Section 125 of the Customs Act, 1962, personal penalty imposed by the lower authority appears reasonable and there is no ground to reduce, revision application succeeds - - - 434/2009-Cus - Dated:- 10-12-2009 - Shri D.P. Singh, J. REPRESENTED BY : Shri Prakash K. Singhrani, Advocate, for the Assessee. [Order]. This Revision Application has been filed by the applicant Shri Chellani Mukesh against Orders-in-Appeal No. passed by the Commissioner of Customs (Appeals), CSI, Mumbai with respect to Order-in-Original as mentioned in Column No. 2, 3 and 4 respectively of the following t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and rules framed thereunder and absolute confiscation was harsh and excessive. He further cited the decisions of GOI/Tribunals where option was given for redemption of currency. Applicants prayed that absolute confiscation may be set aside and option for redemption of currency be given. 5. Personal hearing in this case was fixed for 22-9-2009 and finally held on 7-10-2009 which was attended by Shri Prakash K. Shingrani, Advocate on behalf of the applicant wherein he re-iterates the grounds of revision application. 6. Government has carefully gone through the case records including order-in-original and order-in-appeal. 7. It is observed that Indian Currency recovered from the applicant was concealed and attempted to be exporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Tribunal in the case of Felix Dores Fernandes v. CC, 2000 (118) E.L.T. 639, the undeclared foreign currency found with the appellant on his departure to Dubai was allowed to be redeemed on payment of fine. Further, Tribunal has held in the case of Philip Fernandes v. Commissioner of Customs Airport, Mumbai, 2002 (146) E.L.T. 180 (T-Mum.) that import of currency not being prohibited subject to restrictions, the currency not being liable to duty and lapse on the part of appellant of being technical nature, redemption fine reduced and penalty set aside. Hon ble High Court of judicature at Madras in its order dated 1-4-08 in Writ Appeal No. 1488, 1502 1562 of 2007 in the case of Neyveli Lignite Corporation Ltd. v. UOI, 2009 (242) E. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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