2000 (10) TMI 662 - AT - Customs

Summary

Issues Involved: Appeal against order confiscating gold biscuits and currency, imposition of penalty u/s 111(d) of Customs Act, 1962.

Confiscation of Gold Biscuits:
The appellant arrived at Calcutta Airport with undeclared gold biscuits and currency. Despite being aware of the requirement to declare, he failed to do so. The Commissioner ordered absolute confiscation, but the Tribunal modified it to confiscation with an option to redeem on payment of a fine and Customs duty in foreign currency.

Confiscation of Foreign Currency:
The appellant had US $6250, below the limit requiring declaration. Confiscation of the currency was deemed unjustified, and the Tribunal ordered its release to the appellant.

Confiscation of Indian Currency:
Indian Currency of Rs. 28,500 was seized, but as the relevant Act was not invoked in the show-cause notice, its confiscation was found untenable. The Tribunal ordered the release of the Indian Currency to the appellant.

Imposition of Penalty:
The appellant's misuse of the "Green Channel" facility to evade Customs duty justified the penalty of Rs. 2,00,000. The Tribunal upheld the imposition of the penalty.

In conclusion, the Tribunal modified the order by allowing redemption of confiscated gold biscuits on payment of a fine and Customs duty, releasing the foreign currency and Indian currency to the appellant, and upholding the penalty imposed for attempting to evade Customs duty.