RAKESH MEHTA Vs. COMMISSIONER OF CUSTOMS, KOLKATA

JUDGEMENT

(1.) THIS appeal has been filed against the order of the Commr. of Customs (Appeals), Kolkata dated 11th June, 2003. Brief facts of the case are that on 9th January, 2000 one passenger Shri Rakesh Mehta travelled for Bhutan by Bhutan Airlines Flight No. KB 106, dated 9th January, 2000, was intercepted by the AIU officers after clearance from Customs counter for his onward journey to Paro, Bhutan. Inventory reveals of Indian currency in cash of Rs. 2.00 lakhs. He failed to produce any valid evidence/document in support of the legal exportation of said Indian currency. In elementary statement he stated that he was carrying the amount to participate in tender of Ministry of Health, Royal Govt. of Bhutan to be deposited as earnest money on acceptance of a quotation. The Additional Commissioner of Customs (Airport), Kolkata ordered the confiscation of Indian currency of Rs. 2.00 lakhs under 13 of Customs Act, 1962 but allowed the passenger to pay Redemption fine of Rs. 95,000.00 in view of confiscation and also imposed a personal penalty of Rs. 5,000.00. The Revenue filed an appeal before Commissioner of Customs (Appeals). The Commissioner of Customs (Appeals) allowed the appeal and ordered absolute confiscation under the provision of Customs Act, 1962 and set aside the order passed by the Authority. Hence the present appeal.

(2.) HEARD Shri N.K. Chowdhury, Advocate for appellant and Shri J.R. Madhium, JDR for Respondent. Shri N.K. Chowdhury, learned Advocate submits that remaining goods are not with the Customs Authority and the same cannot be confiscated. He relied on the decision rendered in the case of Ramkhazana Electronic v. Commr. of Customs, Air Cargo, Jaipur, 2003 (156) E.L.T. 122 (Tribunal - Del.) and Vikas Chandra v. Commr. of Customs, Chennai, 2003 (158) E.L.T. 316 (Tribunal - Chennai). He, further submits that in similar circumstances this Bench has released the goods in currency on payment of Redemption fine under Section 125 of Customs Act and the absolute confiscation of the currency was set aside. He relied on the decision rendered in Vinod Kr. Shaw v. Commr. of Customs, Kolkata reported in 2002 (150) E.L.T. 463 (Tribunal - Kolkata).

(3.) IN present case the issue arises for consideration of whether seizure of Indian currency on the ground of attempt to illicit exportation under the provisions of Customs Act, 1962 would merit absolute confiscation or option for payment of redemption fine under Section 125 of Customs Act could be allowed.