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2015 (3) TMI 589 - AT - CustomsPenalty u/s 114(1) - Smuggling of Indian currency - Knowledge of smuggling - Held that - Considering the fact from the investigation it has not come out whether the appellant was having the knowledge of the Indian currency being smuggled in the baggage in question, therefore immunity from higher penalty is required to be given to the appellant. In these circumstances, I reduce the penalty from ₹ 5,00,000/- to ₹ 1,00,000 - Decided partly in favour of assesse.
Issues:
Appeal against penalty under Section 114(1) of the Customs Act, 1962 for smuggling Indian currency in check-in baggage without knowledge. Analysis: The judgment deals with an appeal against a penalty imposed under Section 114(1) of the Customs Act, 1962. The appellant, an airline staff member, issued a boarding pass to a passenger who was later found to be carrying approximately Rs. 70 lakhs of Indian currency illegally in a check-in bag. The appellant claimed she was unaware of the contents of the bag and had been misled by another individual to re-check-in the excess baggage. The appellant contended that the penalty of Rs. 5,00,000 was excessive considering her lack of knowledge about the smuggling attempt and her subsequent dismissal from the job, leaving her with no means of earning and elderly parents to support. The counsel for the appellant argued that while the appellant made an error in handling the baggage, she was not aware of the illegal contents being smuggled out of India. The tribunal considered the lack of evidence proving the appellant's knowledge of the smuggled currency and decided to grant her immunity from the higher penalty. Consequently, the tribunal reduced the penalty from Rs. 5,00,000 to Rs. 1,00,000, taking into account the circumstances of the case and the appellant's limited involvement in the smuggling incident. In conclusion, the judgment highlights the importance of establishing knowledge and intent in cases involving penalties under customs laws. The tribunal's decision to reduce the penalty reflects a balanced approach considering the appellant's level of involvement and lack of awareness regarding the illegal activity. This case underscores the significance of fair and just adjudication in matters of customs violations, ensuring that penalties are proportionate to the culpability of the individuals involved.
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