TMI Blog2005 (1) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... kept in her checked-in baggage. She also informed that she brought the above foreign currency to India when she came to India on 16-6-1997 and the same was declared before the Customs vide currency declaration Form No. 15130/16-6-1997 issued by Chennai Air customs. She produced her currency declaration form. She was asked by the officers to identify her checked-in baggages and thus she identified and brought the following two checked-in baggages. (1) Black colour zipper trolley bag with tag No. IC 22026 and (2) Bamboo basket with tag No. 22019. The officers examined both the checked-in baggages. Bamboo basket was found to contain mangoes. Black colour zipper trolley bag was found to contain used clothes and one black colour canvas bag. Canv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms officers at the time of customs clearance about the US dollars they were carrying and since Seeni Mohamed Alim was found in possession of 7 baggage identification tags, the customs officers detained US dollars one lakh carried by Parvathy and US dollars 1,95,000 carried by the appellant under detention mahazars dated 18-6-97 for further action. On 19-6-98 customs officers seized the above foreign currency and declaration forms under the Customs Act and Foreign Exchange Regulation Act. On 18/19-6-97 Halithu Ibrahim gave a statement before the customs officers. In the above statement Halithu Ibrahim stated that he brought 2,02,550 US dollars when he came from Singapore to India, declared the same before Delhi Customs and obtained curre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exchange to her for safe custody and the same was returned to him on 16-6-97. On 20-8-98 they were released on bail. On 27-8-98 Chennai customs sent a fax to the Delhi customs asking them to confirm whether currency declaration form No. 30502 issued to the appellant tallies with the original. Delhi customs sent a reply stating that Halithu Ibrahim declared US dollars 2,02,550 vide currency declaration form No. 30502 dated 30-5-97. On 16-12-97 show cause notices were issued to the following persons: (1) Halithu Ibrahim, Appellant (2) Miss Parvathy, and (3) Seeni Mohamed Alim. The above show cause notices were issued on the basis of the following allegations. Even though Halithu Ibrahim declared US dollars 2,02,550 and obtained currency decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 under Section 113(d), (e) and (h) of the Customs Act, 1962, but allowing the same to be redeemed on payment of a fine of Rs. 45 lakhs and imposing a penalty of Rs. 5.00 lakhs on the appellant. 2. The present appeal by Shri Halithu Ibrahim is against what he claims to be unjustifiably excessive quanta of redemption fine and penalty. 3. Heard both sides. Ld. Counsel for the appellant submits that the offence found against the appellant is procedural in nature and, therefore, such redemption fine and penalty as imposed by the Commissioner are unjustifiable. He submits that the allegations against the appellant and Ms. Parvathi, raised in the show-cause notice, were more or less the same. Both of them were alleged to have violated Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner against the appellant, by pointing out the factual distinction between the appellant's case and that of Ms. Parvathi. It is submitted that though both Parvathi and Halithu Ibrahim were found to have not declared the foreign currencies to the customs authorities before proceeding to board their flight out of the country, the former readily admitted the mistake and produced the relevant declaration forms to the customs authorities on being interrogated, while the latter denied having any foreign currency with him in the first instance upon interrogation. It was only when his baggage was opened by the officers of customs that it was found that the appellant was carrying with him US $ 1.95 lakhs. In such circumstance, according to ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rency worth Rs. 86,44,140/- but he subsequently retracted this statement and produced certificates issued by M/s. Thomas Cook, Al Rostamani, Dubai certifying the exchange of foreign currencies for Philip Fernandes. This evidence was accepted by the Tribunal and it was found that the foreign currency had been legitimately acquired and imported by Philip Fernandes into India. However, it was also found that Philip Fernandes had not declared the foreign currency to the customs authorities when he passed through customs clearance. The Tribunal, after examining the evidence in the case, found that his failure to declare the currency in the currency declaration form was only a technical lapse on his part. Accordingly, redemption fine was reduced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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