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Issues:
1. Seizure and confiscation of gold, foreign currency, and Indian currency from the appellant. 2. Delay in issuing notice under Section 110 of the Customs Act. 3. Applicability of penalties under the Gold (Control) Act and Customs Act. 4. Connection of Indian currency seized with the sale of smuggled goods. 5. Repeal of the Gold (Control) Act and its impact on ongoing proceedings. Detailed Analysis: 1. The case involved the seizure of gold bars, foreign currency, and Indian currency from the appellant by DRI officers. The appellant argued discrepancies in the seizure process, including the lack of providing a copy of the panchanama and contested the seizure of money from the scooter. Additionally, the appellant highlighted the injuries sustained and the delay in issuing the notice under Section 110 of the Customs Act. 2. The department argued that even if the notice was belatedly issued, the confiscation could not be questioned, citing a Supreme Court judgment. The lower authority's reasoning was adopted for other points of contention. 3. The Tribunal focused on the issue of the seizure of Indian currency and its connection to the sale of smuggled goods as per Section 121 of the Customs Act. It was concluded that there was no evidence linking the seized money to the sale of smuggled goods, leading to the decision that the Indian currency should be returned to the appellant. 4. Regarding penalties imposed on the appellant, a plea for leniency was made due to the repeal of the Gold (Control) Act. However, the Tribunal clarified that proceedings could continue under the General Clauses Act even after the repeal. The penalties under both Acts were reduced from Rs. 50,000/- to Rs. 10,000/- each. 5. The Tribunal dismissed the appeals with modifications to the penalties imposed, providing consequential relief according to law. The decision highlighted the need for evidence linking seized currency to smuggled goods and the continuation of proceedings despite the repeal of the Gold (Control) Act.
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