ANISHA BEGAM Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) In this appeal the appellant has challenged the validity of the impugned Order -in -Original vide which penalty of Rs. 2 lakhs has been imposed on her under Section 114 of the Customs Act.

(2.) The learned Counsel has contended that there is. no tangible evidence to connect the appellant with the recovery of the foreign currency concealed in the water bottle and lunch box as both these items belonged to one Iqbal Qureshi who even at the spot at the Airport admitted this fact in his statement. The appellant had even no knowledge about the contents of the said water bottle and lunch box and those were kept in his baggage by Iqbal Qureshi who even himself admitted this fact also in his statement. Therefore, no penalty under Section 114 of the Customs Act could be imposed.

(3.) On the other hand, the learned JDR has reiterated the correctness of the impugned order and contended that the appellant should not have allowed Iqbal Qureshi to keep the water bottle and lunch box in his baggage and for having not so done, she has been rightly imposed penalty under Section 114 of the Customs Act.