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Issues:
1. Seizure and confiscation of currency notes under Section 111(d) of the Customs Act. 2. Exoneration based on various considerations by the lower appellate authority. 3. Interpretation of provisions regarding confiscation and redemption of goods under the Customs Act. 4. Imposition and waiver of penalty under Section 112 of the Customs Act. Seizure and Confiscation of Currency Notes: The respondent was intercepted at the Customs Barrier, and currency notes were seized under Section 111(d) of the Customs Act. The original authority ordered absolute confiscation of the seized goods and imposed a personal penalty. The Commissioner (Appeals) allowed the appeal, leading to the Revenue's present appeal. The Commissioner (Appeals) accepted the appellant's case that the stage for confiscation had not been reached at the Customs Barrier. However, the Tribunal disagreed, stating that the currency notes were liable for confiscation under Section 111(d) as they were brought from Nepal and violated the prohibition on importing Indian currency notes over Rs. 100. Exoneration and Considerations: The lower appellate authority had exonerated the appellant based on factors like not being a habitual offender, being a small trader, and making a voluntary and correct declaration. The Tribunal noted that these considerations were not sufficient to prevent confiscation under Section 111(d) of the Customs Act. Ignorance of the law regarding the prohibition on Indian currency notes of Rs. 500 denomination was not a valid excuse, and the currency notes were deemed liable for confiscation. Confiscation and Redemption of Goods: The Tribunal addressed the question of whether the currency notes were liable to absolute confiscation and the possibility of redemption. The appellant did not claim redemption during the appeal process, and the Tribunal held that the right to redemption could be waived. As the appellant did not assert this right, the order of absolute confiscation was upheld. The Tribunal emphasized that a statutory right, unlike a fundamental right, could be waived, and the appellant had forfeited the opportunity for redemption. Imposition and Waiver of Penalty: The Tribunal found no specific challenge to the penalty imposed under Section 112 of the Customs Act in the present appeal. As the appellant did not argue against the penalty, it was set aside. The order of the Commissioner (Appeals) was overturned, and the original authority's decision was restored, except regarding the penalty. The appeal was allowed to this extent, with the original authority's decision on confiscation upheld but the penalty being waived.
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