SHRI FAIYAZ SHAMIM Vs. CC

JUDGEMENT

(1.) THIS appeal is directed against Order -in -Original dated 6.7.2004 against imposition of penalty of Rs. 1 lakh.

(2.) THE relevant facts that arise for consideration are that on 19.9.2003 the Customs officers posted at Chennai International airport intercepted the appellant and inquired from him the contents of his baggage. He replied that he was carrying U.S. 25,000/ - in his checked -in baggage. Not satisfied with his answer he was taken to the AIU room along with baggage. On the checking of baggage it was found that the appellant was carrying U.S. 50,000 in travelers' cheques, and Rs. 10,000/ - Indian currency in cash. The appellant was not able to produce any permission granted by the Reserve Bank of India for carrying such a huge amount of foreign exchange in form of traveler's cheques. Show cause notice was issued to the appellant, the directors and Finance Manager of M/s. Dinmay Exim Avenue (P) Ltd., Kolkata. The adjudicating authority in his Order -in -Original came to the conclusion that the appellant has violated the provisions of Section 77 of the Customs Act, 1962 and also Section 113(d) and (h) of the Customs Act, and hence, liable for penalty under Section 114(i) of the Customs Act. Hence, this appeal.

(3.) WHEN this matter was called out non appeared for the appellant, nor there is any request for adjournment. I find from the record that when this matter was called out first on 12.8.2005, none appeared, and therefore, it was dismissed for non -prosecution. The appellant filed an application for restoration of appeal which was heard on 5.12.2005 and the appeal was restored. Again, the matter was listed on 6.2.2006, none appeared, but the Bench directed to issue notice to the appellant which was issued on 16.2.2006. Despite notice the appellant is unrepresented. Since the matter is of 2004, I take up the matter for disposal.