TMI Blog2013 (12) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore, they have been rightly confiscated under provisions of 113(d) and 113(e) of the Customs Act. Further under Section 125(1) of the said Act, in respect of prohibited goods, the officer adjudicating the issue can absolutely confiscate the goods - Decided against assessee. - C/1077/2008 - Final Order No. A/179/2012-WZB/C-I(CSTB) - Dated:- 22-2-2012 - Shri Ashok Jindal and P.R. Chandrasekharan, JJ. Shri Harish M. Gandhi, Self, for the Appellant. Shri Navneet, Addl. Commissioner (AR), for the Respondent. ORDER The appeal is directed against Order-in-Original No. CC/PMS/39/2008 ADJ.ACC, dated 29-7-2008 passed by the Commissioner of Customs (Exports), ACC, Mumbai. 2. The facts arising for consideration in this cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 31-8-2007 respectively. Summons were issued to Shri Vinay Harish Gandhi, son of Shri Harish Muljimal Gandhi, who in his letter dated 10-9-2007, admitted that the names mentioned on the envelopes as consignees/addressees are close relatives of Shri Harish Muljimal Gandhi. On 10-9-2007, Shri Harish M. Gandhi reported to SIIB and a statement under Section 108 of the Customs Act was recorded. In the said statement Shri Harish M. Gandhi, inter alia, admitted that the Indian currency amounting to Rs. 24.8 lakhs belonged to him and had been packed and despatched by him through various post offices in Mumbai. Based on farther investigation conducted in the matter, a show-cause notice dated 21-2-2008 was issued to Shri Harish M. Gandhi proposing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant has not obtained any such permission. The said Notification has been issued by the Reserve Bank of India in exercise of the powers confirmed by Clause (g) of sub-section (3) of Section 6 and sub-section (2) of Section 47 of the Foreign Exchange Management Act, 1999. Therefore, export of currency is prohibited. The ld. AR points out that as per definition under Section 2(22) of the Customs Act, 1962 goods includes currency and negotiable instruments and as per Section 2(33), prohibited goods means any goods, the import or export of which is subject to any prohibition under this Act or any other law for which time being in force but does not include any such goods in respect of which the conditions subject to which the goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant case it is seen that the appellant has tried to illegally export Indian currency exceeding Rs. 5000/- through post. As per Section 2(22) read with 2(33) of the Customs Act, 1962, the goods under export in the instant case are prohibited goods and therefore, they have been rightly confiscated under provisions of 113(d) and 113(e) of the Customs Act. Further under Section 125(1) of the said Act, in respect of prohibited goods, the officer adjudicating the issue can absolutely confiscate the goods. In the S. Faizal Khan case cited supra, the Hon ble High Court of Madras held that Indian currency which has been admitted to be exported illegally is liable for absolute confiscation. Similarly, in the case of Salim M. Mamdani case decided ..... X X X X Extracts X X X X X X X X Extracts X X X X
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