TMI Blog1993 (8) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... , JDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. Both the appeals are against the same order in original No. SD/INT/AIU/2/89/9537 dated 16-9-1991. S/14-6-1/89 AIU 2. The facts of the case are that the appellant Shri Abubackar Desai was intercepted by the officers of Air Intelligence Unit, when he was going to board an Emirate Airlines flight to Dubai on 1-1-1989. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dication proceedings. But the Indian currency was sent to Bombay, which ultimately was released in the present adjudication order. In the investigations held at Navsari, it was also found that the other appellant Shri Jayesh Shah was allegedly concerned in introducing Shri Desai to the persons, from whom the foreign currencies were purchased by Shri Desai, which were eventually attempted to be exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hah was only concerned with introducing someone to Shri Desai from whom foreign currencies were alleged to have been purchased at Navsari. He had no role in the attempted export of these currencies at Bombay and hence he would not come under the purview of Section 114. He also took us through the provisions of Section 114 of the Customs Act. Shri Jayesh Shah also had no knowledge in regard to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leniency and reduce the penalty to Rs.1.25 lakhs on Shri Abubackar Desai. 7. As regards Shri Jayesh Shah, we agree with Shri Shah that Section 114 of the Customs Act cannot be invoked for imposing penalty on this appellant, because the allegation against Shri Jayesh Shah is that he introduced the other appellant to some unauthorised money exchanger at Navsari. He could not be said to have abett ..... X X X X Extracts X X X X X X X X Extracts X X X X
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