TMI Blog1996 (7) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Singh residing in U.K., sent a letter to the appellant containing also currency amounting to Pounds 250/-. On detection, the currency was seized and confiscated absolutely, under the provisions of the Customs Act, 1962 for contravention of Section 13(1) of FERA, 1970. The Assistant Collector also observed that the appellants had not produced any permission from the Reserve Bank of India for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of foreign exchange and therefore, the order of confiscation was wrong. Shri Nanak Chand, learned DR maintained that this was an unauthorised import and the order of confiscation was legal. 3. I have carefully considered the submissions made by both the sides. While I agree that the currency merely in the fold of a letter cannot attract the charge of concealment, I observe that the appellants h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g with cases of unauthorised importation. This was a case where the lower authority could exercise their authority under Section 125 of the Customs Act, 1962. I feel that this is a case fit for relief. In modification of the lower order, I direct that the currency may be redeemed on payment of a fine of Rs. 2,500/-. The appellants would be required to produce a No objection certificate from the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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