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Issues:
- Undeclared foreign currency confiscation - Declaration requirements for foreign currency - Re-export of confiscated goods - Bona fide intention of the party - Legal provisions under the Customs Act and Foreign Exchange Regulation Act Undeclared Foreign Currency Confiscation: The appellant appealed against the confiscation of undeclared foreign currency, a video camera, a Casio LCD color TV, and video cassettes by the Additional Collector. The appellant argued that the passenger intended to declare the goods, citing exhaustion from travel as the reason for the oversight. The appellant referenced the Foreign Exchange Regulation Act and Reserve Bank of India notification to support the claim that the declaration of the foreign currency was not required. The Tribunal found that the appellant's statement indicated a genuine intention to declare the goods, and therefore, the confiscation was not in accordance with the law. The confiscation was set aside. Declaration Requirements for Foreign Currency: The appellant failed to declare 1,400 Deutsche Marks (DM) upon arrival, claiming it was due to a counting error. The appellant argued that only 15,000 DM was declared, and the remaining 1,400 DM was overlooked. However, the Tribunal rejected this argument, stating that the appellant was legally obligated to declare the entire amount of foreign currency brought into the country. The Tribunal upheld the confiscation of the 1,400 DM and imposed a redemption fine of Rs. 12,000, with an option to redeem the currency within three months. Re-export of Confiscated Goods: The Tribunal referred to a previous case where confiscated items were allowed to be re-exported. Following this precedent, the Tribunal ordered the release of the video camera, Casio LCD color TV, and video cassettes in favor of the appellant for re-export. Precautions were to be taken to ensure the items were duly re-exported. Bona Fide Intention of the Party: The Tribunal considered the appellant's statement and circumstances to determine the party's bona fide intention. It was noted that the appellant intended to declare the goods, as evidenced by the statement given to the Assistant Collector. The Tribunal emphasized that if there was a genuine intention and no illegal importation motive, confiscation should not occur. Based on the appellant's statement, the Tribunal concluded that the confiscation was not justified. Legal Provisions under the Customs Act and Foreign Exchange Regulation Act: The Tribunal analyzed the provisions of the Customs Act and the Foreign Exchange Regulation Act to determine the legality of the confiscation and declaration requirements for foreign currency. The Tribunal emphasized the importance of genuine intention and compliance with legal obligations regarding declaration of goods and foreign currency. The decision was made in accordance with the relevant legal provisions and previous case law precedents. In conclusion, the Tribunal partially allowed the appeal, setting aside the confiscation of undeclared goods due to the appellant's genuine intention to declare them. However, it upheld the confiscation of the 1,400 DM and imposed a redemption fine, while allowing the re-export of the other confiscated items. The judgment was based on a thorough analysis of the legal provisions and the circumstances of the case.
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