2010 (9) TMI 359 - HC - Customs

Confiscation - examination of baggage - Indian and Foreign currency currency carried by petitioner on behalf of someone else for monetary consideration - voluntary statement recorded under Section 108 of the Act, wherein the petitioner had categorically admitted that he was taking the currency clandestinely on behalf of someone else for monetary consideration held that - particular evidence acceptable and cannot be brushed aside - no record to show that the statement of the petitioner was recorded under duress/pressure and the same was not voluntary - request for redemption rejected - Petition is dismissed

Summary

Issues:
- Whether the authorities were justified in ordering absolute confiscation of the currency seized without granting relief of redemption.

Analysis:
The petitioner was intercepted at the Chennai Airport with Indian and Foreign currency, leading to the recovery of Rs. 2,03,358. The Customs Authorities ordered absolute confiscation of the currency and imposed a penalty of Rs. 20,000. The petitioner's argument centered around the restriction on carrying Indian currency and the lack of a complete bar, contending that redemption should have been allowed. The petitioner relied on a Supreme Court decision and Tribunal rulings to support this claim. On the other hand, the Department argued that the authorities correctly denied redemption based on the petitioner's admission of carrying currency for a consideration, indicating regular trading activities.

The key issue for consideration was whether the authorities were justified in ordering absolute confiscation without granting redemption. The Court referenced a Supreme Court case where redemption was considered for confiscated goods, highlighting the need for a similar examination in this case. The Original Authority initially ordered confiscation, but on appeal, the matter was remanded for reconsideration of redemption. However, after thorough examination, the authorities upheld the confiscation, considering the petitioner's admission of carrying currency for monetary gain on behalf of another individual. The Court found the decisions of the authorities to be well-founded, supported by valid reasons, and based on the voluntary statement recorded under Section 108 of the Customs Act, which was deemed admissible.

Ultimately, the Court dismissed the Writ Petition, upholding the decisions of the authorities regarding absolute confiscation without redemption. The Court found no grounds to interfere with the concurrent findings of the Original Authority, Appellate Authority, and Revisional Authority, given the circumstances of the case, the nature of concealment, and the petitioner's admission of carrying currency for a monetary consideration. The judgment concluded without awarding costs, and the connected Miscellaneous Petition was closed.