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Shri Kiran Kumar And Shri Anwar Aneesur Rahman Versus Commissioner of Customs (Airport) , Chennai

2015 (12) TMI 167 - CESTAT CHENNAI

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. But for the timely detection the currency .....

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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. However, taking into overall facts and circ .....

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O 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 ₹ 21,60,000/- from one baggage and ₹ 20,00, .....

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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 Anwar Aneesur Rahman under Section 114 of Custo .....

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ted 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 the following case law :- (i) S.Duraiappa .....

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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 Shri Kirankumar. In view of the fact that .....

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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 the following case laws :- (1) G.V. Ramesh .....

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mpt 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 statement has clearly proved otherwise. As per .....

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