RAJESH KRISHNA KUMAR VADKE Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE above appeals arise out of the order of the Commissioner of Customs (Appeals) imposing penalty of Rs. 50,000/ - and Rs. 10,000/ - respectively on the appellants herein under Section 114 of the Customs Act, 1962 for failure to comply with the laid down procedure, as the employees of Skynet Worldwide Express Courier Services accepted the packages containing Indian Currency approximately Rs. 12,00,000/ - concealed (in cardboard, wrapped with paper) in 8 reels of textile materials.

(2.) NONE appears for the appellants in spite of notice and hence we heard the Id. DR and perused the records. The appellants have submitted that they had duly weighed the parcels, and since it is the case of the department itself, that the currency was concealed in 8 reels of textile material and that they would not have been accepted if detected such concealment in the packages, the submission of the Department that the appellants failed to follow the laid down procedure is not sustainable. There is no finding by the Commissioner (Appeals) that either of the appellants had any knowledge that the exporter, who has given parcels to them was apparently smuggling out Indian Currency. We find that the appellants are correct in their submission that the penalty is not warranted in the facts and circumstances of the case. We therefore, set aside the impugned order and allow the appeals.