TMI Blog2016 (11) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... aid order. Thus, what emerges from this order admitted in evidence vide Exhibit-48 is that the respondent was permitted to redeem the said currencies subject to payment of some penalty and that the currencies were not declared liable to confiscation under Section 113 of the Customs Act. The currencies were not found to be fit for confiscation as provided under Section 113 of the Customs Act. Once it is found that the said currencies were not liable to confiscation, off`ence under Section 135(1)(c)(ii), which is to the effect that if any person attempts to export any goods, which are liable to confiscation under Section 113 of the Customs Act, he shall be liable to punishment of various terms of imprisonment mentioned in the Section, was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant having received prior information intercepted the respondent and the two ladies accompanying him in order to find out if they were carrying with them any goods in contravention of the provisions of Section 135(1)(c)(ii) read with Section 113(d) of the Customs Act. Upon interrogation, it was noticed that the respondent and the said two ladies had already checked in their baggage but, were also carrying with them one hand bag each as cabin baggage. When the checked in baggage and cabin baggage were subjected to search, it was found that there were some foreign currencies kept in the bag belonging to the respondent. On personal search of the respondent, it was further found that the respondent was carrying with him in the wallet also some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Judicial Magistrate framed charge for the offence punishable under Section 135(2) of the Customs Act and proceeded with the trial upon the respondent pleading not guilty to the charge so framed against him. Upon consideration of the evidence of the prosecution, the statement of the respondent under Section 313 of Cr.P.C. and arguments of both sides, the learned Chief Judicial Magistrate found that the appellant miserably failed to prove the guilt of the accused under Section 135(1)(c)(ii) of the Customs Act and acquitted the respondent of the said offence by order passed on 23-3-2011. Not being satisfied with the same, the appellant is before this Court in the present appeal. 4. I have heard learned Special Public Prosecutor for the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5(2) of the Customs Act cannot be said to be illegal. But, the complaint disclosed that this was not the only allegation. The other allegation related to export of currency in contravention of the FEMA Regulations and the provisions of Section 113(d) of the Customs Act. Yet, no charge for an offence punishable under Section 135(1)(c)(ii) was framed. It was a mistake. The impugned judgment and order however, appears to have made amends to the mistake so committed while framing the charge. The learned Chief Judicial Magistrate while recording acquittal of the respondent specifically mentioned that the prosecution failed to prove the guilt of the accused for the offence under Section 135(1)(c)(ii) of the Customs Act, which in any case was requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of his entry in India. However, it was particularly noted in the order that the respondent and his family members were entitled to import without declaration as much foreign currencies as were equivalent to US Dollar 15,000 and with declaration anything exceeding the said limit, with no upper limit. In other words, as per the said order only restriction was that import of foreign currencies equivalent to US Dollar up to 15,000 was permissible without declaration and for import exceeding said limit, declaration was required. In this case, since the import of foreign currencies into India exceeded the said ceiling of US Dollar 15,000, a declaration was necessary and the same having not been given by the respondent, penalty was impos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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