SHYAM AFINWALE Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE appellant filed this appeal against the order -in -appeal passed by the Commissioner (Appeals). The brief facts of the case are that on the personal search of the appellant at Land Customs Station, Sonauli Rs. 97,000/ - in denomination of Rs. 500/ - were recovered from the appellant under Notification No. 81/89 -RB issued under Section 13 of 1973, there is prohibition of bringing currency denomination notes from Nepal to India. In view of this, the currency notes were received and adjudicating authority confiscated the currency notes and omposed a penalty of Rs. 2,500/ -. The appellant filed appeal the same was dismissed.

(2.) IN the present appeal, the appellant is only asking for release of the currency notes in question on payment of redemption fine. In view of the provisions of Section 125 of Customs Act, the contention is that the currency which was confiscated by the lower authorities is the Indian currency, therefore, it should be released on imposition of appropriate redemption fine to the appellant.

(3.) I find that the provisions of Section 125 of Customs Act provide that whenever confiscation of any goods is authorized by this Act, the adjudicating authority shall give to the owner of the goods and in case owner is not known, the person from whose possession or custody such goods have been seized, an option to pay in lieu of confiscation such fine as the said officer thinks fit. In the present case, before the lower authorities, the case of the appellant is that the appellant is an employee of M/s. Newton Engineering and Construction Company Ltd. This currency notes were given to the appellant by his employer and these are required for some sales tax case pending in Uttar Pradesh. In the present appeal also the appellants are submitted that the currency belongs to M/s. Newton Engineering and Construction Company Ltd. In these circumstances, as the owner of the currency is known, therefore, it can be released on payment of redemption fine only to the owner of the currency notes. As per the provisions of Section 125 of the Customs Act M/s. Newton Engineering and Construction Company Ltd. has never claimed this currency before the adjudicating authority. In these circumstances, prayer for release of currency to the appellant is without any merit, therefore, the appeal is dismissed, (Dictated and pronounced in open Court on 26 -10 -2005)