TMI Blog2017 (11) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... he assesses and there are no investigations by the Revenue from various angles, thus requiring the impugned orders to be set aside - appeal dismissed - decided against Revenue. - Customs Appeal Nos. 76625 & 76626/17 - Final Order No. FO/77808-809/2017 - Dated:- 7-11-2017 - Mrs. Archana Wadhwa, Hon ble Judicial Member Sri S.K. Naskar, A.C. (A.R.) For Appellant Sri B.N. Chattopadhyay, Consultant For Respondent ORDER Per Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present two appeals. 2. The background facts leading to the instant appeal are that on 20/08/2015, the BSF personnel noticed Shri Asish Haldar moving beside CWC-No.-2 gate and on being challenged Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efully gone through the impugned show cause notice and o5der and all other evidences on records and submissions made by both sides. It is seen from the impugned order that US$40,000 were recovered from the possession of Shri Haldar, when he was intercepted at CWC-No.-2 gate. As per the statement of Shri Haldar he is the Manager of Shri Susanta Tarafdar of M/s. Tarafdar Enterprise dealing in foreign exchange under Franchisee agreement with LNATPL, authorised AMC/FMC and was going to deposit the legally acquired foreign currency with the said LNATPL. Al through Shri Haldar steadfastly maintained that he took the said foreign currency from the residence of Shri Tarafdar for depositing the same with LNATPL, however he forget to take with him th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as explained the delay in submission of the same due to hospitalization of Shri Tarafdar and documentary evidence of being hospitalised is on record. The allegation that the appellant had failed to submit Customs Declaration Certificates (CDF) for against purchase of the said foreign currency from the passengers entering India has also been refuted by the appellant. According to the appellant such CDF is required in case of bringing more than USD 5000. 8. From the above it is evident that it is not required to submit CDF when the aggregate value of foreign currency notes brought in by any person at any one time does not exceed US $ 5,000 (US Dollars five thousands) or its equivalent. From the documents submitted before the Customs Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said declarants and the advocate concerned to confirm this fact with them. Therefore, attempts made by the lower authority to label the said declarations an attempt on th part of the appellant Shri Tarafdar to cover up the source of purchase of the said US Dollar legally and to discard its evidentiary value fails in absence of any cogent evidence to the contrary. After observing so, the appellate authority after taking into consideration the Tribunal s decision in the case of S. Radhakrishnan Vs. Commr. of Customs, Chennai [2007 (212) E.L.T. 436 (Tri-Chennai)], set aside the impugned order of the authorities below. 4. After hearing the Ld. A.R., it is seen that the findings arrived at by the Commr. (Appeals) are not being rebutt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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