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2013 (1) TMI 308 - AT - CustomsStay Petition - Smuggling - Confiscation - Illegal export of currency - Held that - It is a case where Shri Ibrahim was using specially made suitcases for concealing currency for the purpose of illegal export. Initially statements of three appellants indicate that they have done this type of operations on more than one occasion. Shri Ibrahim has stated that he has made a profit of Rs. 2,00,000/- on each occasion. The claim that the currency was received through legal channel for business purposes is not convincing. If that be so, the money could have been returned legally. Prima facie, all the three are involved in the attempted smuggling. Hence deposit certain sum and balance waive.
Issues:
1. Attempted smuggling of Indian currency to Dubai. 2. Claim of currency being received through legal channel for business purposes. 3. Waiver of pre-deposit of penalties imposed on the appellants. Analysis: 1. The judgment pertains to a case involving the attempted smuggling of Indian currency to Dubai. The individuals involved were apprehended with Indian currency concealed in suitcases, with one admitting to transferring the money for conversion into Dirham for profit. The appellants claimed it was their first attempt and that they were of ordinary means. The Commissioner argued that this was a serious offense requiring strict terms of pre-deposit. 2. The Tribunal considered the submissions and records, noting the use of specially made suitcases for concealing currency and the repeated nature of such operations as per initial statements. The claim that the money was received through legal channels for business purposes was deemed unconvincing, especially as the money could have been returned legally. The Tribunal found prima facie evidence of all three individuals being involved in the attempted smuggling. 3. Despite the confiscation of the currency, the Tribunal ordered specific deposits to be made by each individual within a set timeframe. Shri T.A. Ibrahim was directed to deposit Rs 2,00,000, Shri T.M. Shajahan Rs. 50,000, and Shri N.V. Sulfikar Rs. 25,000. Failure to comply would result in the dismissal of their appeals without further notice. The waiver of pre-deposit of the balance of penalties was subject to the timely deposit of the specified amounts as directed by the Tribunal.
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