COMMISSIONER OF CUSTOMS Vs. KIRAN SUDHIR DAS

JUDGEMENT

(1.) REVENUE is in appeal against judgment of the tribunal dated 30 -10 -2009 raising following questions:

(2.) RESPONDENT , a non -resident of India who was traveling from India to Dubai with his family was found carrying Indian currency of Rs. 1,15,000/ -. Finding that such action was not permissible. Customs Authorities confiscated entire amount under Section 111 of the Customs Act and also imposed penalty under Section 112 of the Act of Rs. 10,000/ -. Respondent carried the issue in appeal before the Tribunal. Tribunal by impugned order reduced the fine in lieu of confiscation of Rs. 10,000/ - and penalty of Rs. 1000/ - observing that Appellant had declared the currency and that therefore, lenient view should be taken. Tribunal relied on other decisions to suggest that even otherwise absolute confiscation was not warranted.