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Issues: Attempted smuggling of foreign currency, Involvement of accused in smuggling, Evidence against the accused, Imposition of penalty
In this case, the Appellate Tribunal CESTAT, Mumbai, dealt with the issue of attempted smuggling of foreign currency. The facts revolved around the recovery of foreign currency from an aircraft, leading to the interrogation of passengers and subsequent allegations against the appellant for his involvement in the smuggling attempt. The main issue was whether the appellant, Shri Vijay Tayade, was guilty of attempting to smuggle out foreign currency and if the penalty imposed on him was justified. The tribunal analyzed the evidence presented in the case. It was noted that the only evidence against the appellant was the statement of a passenger, which had been retracted but later reaffirmed. The appellant consistently denied his involvement and raised defenses regarding the allocation of specific seats, lack of specific commands given by him, and discrepancies in the investigation process. The tribunal highlighted that crucial aspects, such as verifying the origin of traveler's cheques, were overlooked during the proceedings. Upon thorough consideration, the tribunal found that the evidence against the appellant was insufficient to establish his guilt. It was observed that the circumstances, including the location of the currency packets and the conduct of the passengers, did not align with the accusations. Additionally, the tribunal took into account that the appellant had been discharged in related criminal proceedings and under the Foreign Exchange Regulation Act (FERA). Consequently, the tribunal ruled in favor of the appellant, setting aside the penalty of Rs. 5,00,000 imposed on him and allowing the appeal. Overall, the judgment focused on evaluating the evidence, scrutinizing the appellant's defenses, and assessing the procedural aspects of the case to determine the lack of substantial proof of the appellant's involvement in the attempted smuggling of foreign currency, leading to the decision to overturn the penalty imposed on him.
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