Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (12) TMI 167 - CESTAT CHENNAI

2015 (12) TMI 167 - CESTAT CHENNAI - TMI - Imposition of penalty under Section 114 - Seizure of currency - Held that:- On perusal of findings of the impugned order, the adjudicating has clearly brought out in detail the attempt of smuggling of Indian currency of ₹ 41,60,000/- by way of concealment. The original statement of both the appellant and the statement of other witnesses are clearly brought out in the said order. Attempt to smuggling of foreign currency has been clearly established .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he first appellant.

As per the statement recorded before the Customs it was a valid evidence and also based on the circumstantial evidences it is clearly brought out that attempt of smuggling of Indian currency belonged to Kirankumar and Anwar Aneesur Rahman carried the same as per the instruction of the first appellant. - present case relates to attempt to export of Indian currency in violation of Customs Act and FEMA. Therefore, appellants are liable for penalty under Section 114. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

osition of penalty arising out of common OIO dt. 12.7.2004 passed by Commissioner of Customs, Chennai. Hence both the appeals are taken up together for disposal. 2. The brief facts of the case relate to smuggling of Indian currency. Based on intelligence and surveillance, the baggage of the passenger Shri Anwar Aneesur Rahman (second appellant herein) who was bound for Dubai by Oman Airways Flight WY 852 on 10.7.2002 from Chennai to Dubai was detained in the airport. Officers seized ₹ 21,6 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r Rahman and Shri Kirankumar were arrested. SCN dt. 7.1.2003 was issued for confiscation and also for seizure of Indian currency and also for imposition of penalty. The Commissioner in his impugned order ordered for absolute confiscation of Indian Currency totally valued at ₹ 41,60,000/- under section 113 (d) of Customs Act read with FEMA 1999 and FEMA (Export and Import of Currency) Regulations 2000 and imposed penalty of ₹ 4 lakhs on Shri Kiran Kumar and ₹ 1 lakh on Shri Anwa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

14. Advocate submits that department initiated parallel prosecution proceedings before the Criminal court and the prosecution case was filed by the Customs in 2005. He submits that the Hon ble Lower Court acquitted the appellant as no case made out for prosecution. He submits that copy of Judicial Magistrate, Alandur order dt. 10.6.2013. Once the prosecution case has been dismissed and held that there is no attempt and no evidence for smuggling of currency, penalty is not imposable. He relied on .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

evidence and imposed penalty. He relied on the following citations :- (1) CC (P) Shillong Vs PIR Khongsdir - 1998 (97) ELT 372 (2) Varuni Chemicals (P) Ltd. Vs CCE Madurai - 1994 (71) ELT 678 (Mad.) 5. On the other hand, Ld. A.R reiterated the findings of adjudication order and it is a clear case of attempt to smuggling of Indian currency. It is a clear violation of both Customs Act as well as FEMA. The adjudicating authority has clearly brought out the link between Shri Anwar Aneesur Rahman and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

that Shri Anwar Aneesur Rahman was working as a manager of A.K.Exports owned by Mr. Kirankumar. He further submits that prosecution acquittal is only on certain facts and not purely on merits. Customs is depending on preponderance of probability of evidence. Corroborative evidence has clearly proved the attempt to export the currency. She submits that extraction of statement which is entire opposite to original statement is not accepted. Therefore, imposition of penalty is justified. She relied .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

has clearly brought out in detail the attempt of smuggling of Indian currency of ₹ 41,60,000/- by way of concealment. The original statement of both the appellant and the statement of other witnesses are clearly brought out in the said order. Attempt to smuggling of foreign currency has been clearly established. But for the timely detection the currency would have been smuggled out. Only after the seizure and arrest, the appellant were trying to disown the currency whereas subsequent stat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version