ORDER
T. Anjaneyulu, Member (J)
1. Heard ld DR. None appeared for the respondents. The revenue is in appeal against the order passed by the Commissioner of Customs demanding absolute confiscation of the foreign currency seized from the respondent-passenger and also proportionate penalty. Whereas the Commissioner of Customs has ordered confiscation of the seized foreign currency under Section 113(d), (c) and (h) of the Customs Act, 1962 and releasing the same on payment of redemption fine of Rs. 4 lakhs under Section 125(i) of the Customs Act, 1962 and penalty of Rs. 3 lakhs under Section 114 of the Customs Act, 1962. Having not satisfied with the same, the revenue is in appeal.
2. In the instant case, one passenger by name Shri Akabaraly Karimdjee Mamod holding Madagascar passport was intercepted by the officers of Air Intelligence Unit, after he cleared himself from immigration and customs on his departure to Singapore by Air India Flight No. AI-436 dated 14-1-99 and recovered 320 notes of 100 US dollars equivalent to Indian currency of Rs. 13,29,600/-. Personal search carried out on the passenger resulted in recovery of assorted foreign currency totally equivalent to Indian currency of Rs. 14,29,982/-. The Customs authorities have seized both the currencies under Foreign Exchange Regulation Act, 1973 on the belief that the same was attempted to be smuggled out of India since the passenger did not declared the said currency notes when he arrived in India on 6-1-99.
3. The statement recorded from the said passenger and the enclosed documents reveals that the passenger is permanent resident of Madagascar who is having an electronic parts shop. He has been visiting India being a native of this place. He has brought US $ 8000.00 from local bank in Madagascar on 6-1-99. There is an endorsement to this effect in his passport. He has also produced two certificates; one showing withdrawal of US $8000.00 and the other certificate showing withdrawal of US $26150.00 US $250.00 (Singapore) and 700 French Franc on 30-12-98.
4. The adjudicating authority has found only lapse on the part of the passenger that he did not declare and obtain certificate from Customs authorities. The passenger pleaded that it was only a technical lapse and he is entitled to get back the currency since he bought the same to India at the time of his arrival. The adjudicating authority also observed that the currency was not illegally acquired by the passenger in India. Therefore, he took lenient view in confiscating the same and ordered release on payment of redemption fine.
5. The impugned order appears to be a reasoned one and justifiable in law. There appears to be no valid grounds to set aside the impugned order and make absolute confiscation of currency seized. Imposition of redemption fine and the penalty, however would take care of the gravity of the offence committed and meet the ends of justice. Therefore, the revenue’s appeal is dismissed.
(Dictated in Court)