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Issues:
Seeking directions for the return of seized currency amounting to Rs. 4,13,600/- under a writ of mandamus. Detailed Analysis: Facts: The petitioner's shop and residential premises were searched in 1990, resulting in the seizure of foreign and Indian currency. A show cause notice was issued in 1991, leading to confiscation orders by Customs authorities. Appeals were made, culminating in the CEGAT's order in 1999. Arguments: The petitioner argued that no specific order of confiscation was passed, thus entitling them to the return of the seized amount. The Revenue contended that the currency was liable for confiscation based on contravention of FERA, implying confiscation had occurred. Interim Direction: The court directed the respondents to deposit the seized amount in court, which was done. The issue at hand was whether the petitioner was entitled to a refund of Rs. 4,13,600/-. Consideration: The court analyzed the Assistant Director's order, noting a positive finding of contravention but a lack of actual confiscation order. Confiscation must be explicit, not implied. Customs' uncertainty about confiscation further supported the petitioner's claim. Conclusion: The court ruled in favor of the petitioner, stating that the amount was not confiscated due to a vague order. The petitioner was entitled to a refund without interest, as the Revenue was not at fault. The order directed the return of Rs. 4,13,600/- within eight weeks, with interest at 12% p.a. if delayed. No costs were awarded.
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