S. RAJAJI Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This appeal has been filed by the appellant Shri S. Rajaji against the order of Commissioner who has absolutely confiscated the assorted foreign currencies and travellers cheques totally valued at Rs. 2,73,42,420/ - (Rupees two crores seventy three lakhs forty two thousand four hundred and twenty only) under Section 113(d)(e) and (h) of the Customs Act, 1962 read with Section 67 of FERA, 1973, and has also imposed a penalty of Rs. 25,000/ - on S. Rajaji under Section 114 of the Customs Act, 1962.

(2.) None appeared for the appellant in spite of notices and therefore we proceed to decide the case on merits.

(3.) The brief facts of the case are that on 3 -9 -1995 at 15.45 hours 18 baskets of live and crabs, covered under Shipping Bill No. 970472 dated 1 -9 -1995 filed by M/s. Fine Food Packers, No. 26 -32, GA Road, Madras -21, through M/s. N. Taylor, Madras - 1, R - 286 Customs House Agent, for export to Singapore by Air were lying at Indian Air Lines Security Clearance area. Out of 18 baskets, which were made of bamboo, Indian Air Lines security officials noticed six brown paper packets among the live crabs in basket No. 7, and they informed to Customs immediately. 17 baskets, were opened and examined in the presence of witnesses, Mr. T.H. Aslam Basha, Clearing Clerk of the Customs House Agent, M/s. N. Taylor, Mr. S. Siva Kumar, Security Guard, Indian Airlines and Mr. R.S. Rajendran, Security Guard, Airport Authority of India and in the presence of Customs and Directorate of Revenue Intelligence Officers and it was found to contain live mud crabs as declared in the shipping bill. Basket No. 7 under Airway Bill No. 0583481871112 origin FFP/MAA destination on HA/SIN and having mark as R.S. opened and examined and it was found to contain 6 brown paper packets amongst the live crabs. The said six brown paper packets were opened and examined in the presence of witnesses and in the presence of above said persons. On examination of the same which resulted in the recovery of assorted foreign currencies and travellers' cheques totally equivalent to Indian Rs. 2,73,42,420/ -. Hand written slips all showing numbers 786 on the top, and dated 3 -9 -1995, bearing names 'Bulls' and 'R.Boy' (Written in Tamil) in two of the slips and a sign "#" on the third slip were also recovered from the above mentioned brown paper packets, containing foreign currencies and travellers cheques. On a reasonable belief that the above said foreign currencies and travellers cheques were attempted to be smuggled out of India, by concealment in contravention of the provisions of Customs Act, 1962, and Foreign Exchange Regulation Act, 1973, the abovesaid foreign currencies and travellers cheques were seized under a mahazar for action under Customs Act, 1962 read with Foreign Exchange Regulation Act, 1973. All the 18 baskets, crabs used for concealing the aforesaid foreign currencies and travellers cheques, brown paper packets used as packing material of the abovesaid foreign currencies and travellers cheques and the three hand written slips recovered from the packets containing foreign currencies and travellers cheques and the cargo tags were also seized for investigation under the Customs Act, 1962, under the same mahazar. After completion of investigation, etc., the case was adjudicated by the Commissioner of Customs who confiscated absolutely the assorted foreign currencies and travellers cheques totally valued at Rs. 2,73,42,420/ - under Section 113(d)(e) and (h) of the Customs Act, 1962 read with Section 67 of the FERA, 1973.