RAJU SHARMA Vs. UNION OF INDIA

JUDGEMENT

(1.) Aggrieved by Order No. 04/19-COS dated 21st August, 2019, passed by the Revisionary Authority in the Government of India, under Section 129DD of the Customs Act, 1962 (hereinafter referred to as "the Customs Act"), the present writ petition has been filed by Raju Sharma and Surender Gupta, the respondents in the said Revision Application.

(2.) The issue in controversy is narrow, and a brief overview of the facts would, therefore, suffice.

(3.) Petitioner no. 1 Raju Sharma was intercepted, by the officers of the Customs, when he was about to board Flight no. EK517, for Dubai on 6th February, 2015. Personal search of Petitioner No. 1 resulted in the recovery of, inter alia, Indian currency of Rs. 4 lacs and 40 Dirhams. The foreign currency, being within the permissible limit for carriage abroad, was returned to Petitioner no. 1. As Petitioner no. 1 was unable to produce any document, evidencing licit possession of the Indian currency of Rs. 4 lacs, the said currency was seized by the Customs officials under Section 110 of the Customs Act, purportedly as they had reason to believe that it was liable to confiscation under Section 113 of the Customs Act read with the provisions of Foreign Exchange Management Act, 1999 (hereinafter referred to as "FEMA").