MOHD. AYAZ Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) ORDER passed by Government of India, Ministry of Finance, Department of Revenue, while dealing with an application under Section 129DD of the Customs Act, 1962 (in short, the Act), is subject -matter of challenge in this writ petition. By the said order, in terms of Section 125 of the Act, the Revisional Authority allowed redemption of the foreign currencies confiscated on payment of Rs. 55,000/ - as fine.

(2.) A brief reference to the factual aspect would suffice. Petitioner who was to travel to Dubai by PIA flight was intercepted when he was proceeding to board the flight. On being asked as to whether he was carrying any foreign currency, petitioner stated that he was carrying less than US 5,000. On search, assorted foreign currencies of value equivalent to US 5234 (equivalent to Rs. 2,23,251/ - in Indian currency) were recovered. He admitted that on his arrival on 7 -10 -99 he had not declared possession of the same. His Explanationn was that he was under the impression that the amount was less than US 5,000. Additional Commissioner of Customs, IGI Airport, New Delhi passed a spot adjudication order dated 29 -10 -1999 directing confiscation of the recovered foreign currencies and a penalty of Rs. 5,000/ - was also imposed. The matter was carried in appeal to the Commissioner of Customs (Appeals).

(3.) IT was urged before the said appellate authority that means read was not established there was voluntary declaration and thereforee there should be exoneration. Reliance was placed on an order of Government of India No. 587/96, dated 2 -8 -1996 in the case of Irshad Hussain to substantiate the plea that confiscation and levy of penalty were not called for. The appellate authority observed that after complying with the procedure of Section 102 of the Act personal search was made and Riyals and Dirhams collectively amounting equivalent to Rs. 2,23,251/ - were recovered. Petitioner is a frequent, traveller.