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Issues:
1. Confiscation of currency notes under Section 111(d) of the Customs Act. 2. Opportunity for redemption of confiscated currency notes under Section 125 of the Customs Act. 3. Imposition of penalty under Section 112 of the Customs Act. Analysis: Issue 1: Confiscation of currency notes under Section 111(d) of the Customs Act: The case involved the interception and seizure of Indian currency notes of Rs. 500 denomination from the respondent at a Customs Barrier. The original authority ordered absolute confiscation of the seized goods and imposed a penalty on the appellant under Section 112 of the Customs Act. The Commissioner (Appeals) allowed the appeal, leading to the present appeal by the Revenue. The main ground raised was that the currency notes were liable for confiscation under Section 111(d) of the Customs Act. The tribunal held that the interception and seizure occurred within Indian territory, and the currency notes were brought from Nepal, violating the prohibition against importing Indian currency notes of denomination higher than Rs. 100. The tribunal rejected the argument that the appellant was unaware of the prohibition and upheld the confiscation under Section 111(d) of the Customs Act. Issue 2: Opportunity for redemption of confiscated currency notes under Section 125 of the Customs Act: The tribunal considered whether the confiscated currency notes were liable to absolute confiscation or if an opportunity for redemption should have been granted. It was noted that the appellant did not claim redemption during the appeal process, and there was no cross-appeal from the respondent. The tribunal held that any right to redemption could be waived, and since the respondent did not assert this right, the order of absolute confiscation was upheld. The tribunal concluded that the appellant had waived the right to redeem the currency, and therefore, no redemption opportunity needed to be granted at that stage. Issue 3: Imposition of penalty under Section 112 of the Customs Act: Regarding the imposition of a penalty under Section 112 of the Customs Act, the tribunal found that the appellant did not challenge the penalty in the present appeal. As there was no specific challenge to the penalty, the tribunal set aside the penalty imposed by the original authority. Consequently, the penalty of Rs. 500 was revoked, and the order of the original authority was restored except for the penalty aspect. The appeal was allowed to this extent, and the decision of the Commissioner (Appeals) was set aside. In conclusion, the tribunal upheld the confiscation of the currency notes under Section 111(d) of the Customs Act, determined that no redemption opportunity needed to be granted, and set aside the penalty imposed under Section 112 of the Customs Act.
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