1988 (8) TMI 239

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..... er (J)]. - This appeal is directed against the order of the Additional Collector of Customs, Muzaffarpur dated 19.12.1981 absolutely confiscating 19.10 metres plus one pc. of polyester textiles of foreign origin valued at Rs. 941/-, Indian currency of Rs. 69,000/-, besides a penalty of Rs. 2,500/- under Section 112 of the Customs Act, 1962 (the Act for short). 1. Gas Lighter El .....

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..... search found tied under his waist duly wrapped in the lungi under the pant. 7. Indian Currency 690 Notes of Rs. 100 denomination 7. Indian Currency 690 Notes of Rs. 100 denomination 69,000.00 8. One dollar Notes of 50 No. B 5525 American USA 1945 A 560.00 9. One dollar Notes of 20 No. H 37511760 American USA Total .....

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..... ollars which he brought, had not been declared. It is in this circumstances, the proceedings were instituted which eventually resulted in the impugned order. 4. Shri Das, the learned Counsel, at the outset, submitted that there are two statements given by the appellants which are at variance with each other. It was urged that even assuming the second statement to be true, bringing of foreign cur .....

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..... department that the appellant had brought American dollars and sold in India, is clearly made out. The learned Consultant for the appellant does not seriously dispute this issue before us. Therefore, considering the entire evidence on record before us, we modify the order absolutely confiscating synthetic fabrics and Gas lighter collectively valued at Rs. 941/-, by permitting the appellant to cle .....

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..... deem the same on payment of a fine of Rs. 35,000/-. We confirm the penalty in entirety in the circumstances of the case. 7. Insofar as the 70 U.S. dollars absolutely confiscated are concerned, the department will surrender it to any authorised dealer in foreign exchange/Reserve Bank of India, if not already done, and pay to the Appellant the equivalent Indian currency at the rate as it then prev .....

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