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Issues: Confiscation of Indian currency u/s 121 of Customs Act, 1962 and confiscation of motor cycle u/s 115 of Customs Act, 1962.
For the issue of confiscation of Indian currency u/s 121, the Commissioner (Appeals) held that the Department failed to prove that the currency was the sale proceeds of smuggled goods, as it was merely based on presumption without fulfilling the basic requirements of Section 121. The order set aside the confiscation of Indian currency amounting to Rs. 3,09,998/- and directed its release to the owner or the other appellants. It also revoked the confiscation of the motor cycle, stating that it was not shown to have been used for smuggling. Penalties imposed on the appellants were also set aside. The Revenue contended that the Indian currency was recovered from individuals who could not produce valid documents for legal possession, and it was the sale proceeds of smuggled goods, justifying its confiscation u/s 121 with penalties. On the other hand, the respondent argued that there was no evidence to establish the currency as sale proceeds of smuggled goods, referencing a Tribunal decision that highlighted the requirements for invoking Section 121, which were not met in this case. The respondent emphasized the lack of evidence regarding the sale of smuggled goods, knowledge of smuggling, and specifics of the sale transaction. The final decision upheld the impugned order, dismissing the appeals as there was no evidence of the sale of smuggled goods, lack of knowledge or belief in smuggling, and absence of established details regarding the seller, purchaser, and quantity of smuggled goods. The order concluded that the confiscation of the Indian currency was justified under Section 121, and there was no basis for setting it aside.
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