G. JAYACHANDRAN Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This appeal is by one Shri G. Jayachandran, holder of Indian Passport No. A325687 issued on 23.10.90 at Tiruchirapalli, a passenger bound for Sharjah via Muscat by Gulf Air Flight No. GF 069 dt. 14.2.97 vide Ticket No. 072 4409 774 216 along with his checked -in baggage, a cardboard carton, having baggage tag No. GF 099207 was intercepted while he was proceeding for security check in the departure hall of the Chennai Airport after completion of immigration and customs formalities, by the Officers of Air Intelligence that attached to Chennai Customs on suspicion. On examination of person and his baggage he was found to contain the foreign currencies which were seized as detailed below:

(2.) Appearing on behalf of the appellant Shri G. Jayachandran, Shri B. Satish Sundar, Advocate after narrating the facts of the Case submitted that in view of the fact that the appellant has undergone punishment under COFEPOSA Act and was also convicted for carrying foreign currency, he requested for a lenient view in the matter and wanted the personal penalty of Rs. 25,000 under Section 114 of the Customs Act on Shri G. Jayachandran to be set aside or at least to reduce further to some very nominal amount as the appellant being a very small and poor person who is not able to pay this penalty amount. He also submitted that the appellant was involved in the case for the first time and therefore a lenient view may be taken in the matter.

(3.) Heard Ld. DR Shri G. Jayachandran who submits that a very lenient view has already been taken by the Ld. Commissioner who has imposed a very nominal penalty of Rs. 25,000 on the appellant whereas he was carrying foreign currency valued at Rs. 57,21,401 which was later confiscated absolutely under the Act ibid. He therefore submitted that there is no case for further reduction of the penalty amount.