COMMISSIONER OF CUSTOMS Vs. MEHUL H VITHLANI

JUDGEMENT

(1.) In revision, the Revisional Authority has reduce the fine and penalty imposed on petitioner. Redemption fine was reduced to Rs. 2 lacs from Rs. 7 lacs and personal penalty was refixed to Rs. 1 lacs from Rs. 3 lacs. From the record, it appears that the amount of currency involved was less than 5000 US dollars.

(2.) The Revisional authority in its order held that it can be a case of non-declaration and under these circumstances, reduced the redemption fine. There is no dispute that the petitioner could have brought in 5000. Dollars. In the instant case, the petitioner failed to make the declaration. Considering the above, we are of the opinion that this is not a fit case to interfere with the discretion exercised by the Revisional authority. Hence, petition is rejected.