NITU BHOJWANI Vs. COMMISSIONER OF CUSTOMS, AHMEDABAD

JUDGEMENT

(1.) THE challenge in the present appeal is to the absolute confiscation of Indian currency of Rs. 7 lakhs recovered from the appellants possession, when she was travelling to Dubai and to the imposition of penalty of Rs. 1.75 lakhs.

(2.) AFTER hearing both sides duly represented by Shri Uday Joshi, learned advocate appearing on behalf of the appellant and Ms. M.I.J. Micheal, learned Jt. CDR, I find that the appellant is an Indian citizen, holding Indian passport. On 22 -11 -2007, she was travelling to Dubai by Emirates Air Lines. On being enquired by the Customs officers, the appellants disclosed possession of Indian currency which was recovered from the hand -bag being carried by her. She, in her statement, disclosed that she was staying in Dubai for last 3 years and had come to Ahmedabad to meet her family. The amount of Rs. 7 lakhs was given to her by her father as a gift from his business earnings and that she was not aware of that amount in Indian currency should not be carried to Dubai in absence of any permission from Reserve Bank of India. The said currency was, accordingly, seized by the Customs.

(3.) AS a result of post -seizure investigation, statement of Shri Khushal Gagandas Narumalani, father of the appellant was recorded on 1 -12 -07. He deposed that the amount recovered from the appellant was gifted by him and were sales proceeds of the gold jewellery of her mother. The appellant was a only child and as such, the money was arranged by her father after selling jewellery belonging to her mother. Enquiries were also conducted at jewellers end, who admitted the sale of old jewellery by the father of the appellant.