9911796707
TMI Blog2000 (9) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (J)]. Vide the impugned order Commissioner of Customs, Calcutta has confiscated 26,920.00 US Dollars recovered from the appellant on the charge of attempted export of the same without making any declaration to that effect. 2. As per the evidence on record, the appellant was intercepted by the customs authorities at the departure hall of Calcutta airport on 6-3-1999. On being asked he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foreign currencies were given to him by his brother, sister and parents who were also NRIs and has visited USA; that he was carrying the same to USA for meeting the study expenses for his nephew and niece. 4. The above currency was absolutely confiscated by the Commissioner with an imposition of personal penalty of Rs. 10,000/- upon him. 5. The said order is impugned before us. We have heard S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of fine as also to the Tribunal s order in the case of Shree Kalipada Ghosh v. CC, Calcutta vide which the foreign currency attempted to be exported by the appellant in that case was released on payment of redemption fine. 7. After giving out careful consideration to the issue involved before us we find that the Commissioner, as regards the penal liability of the appellant has observed as follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the goods (i.e. foreign currency) from the effect or violation of law, under the circumstances explained above, it can very well be taken as a mitigating factor when the question of considering the penal liability comes. Therefore, while the passenger is liable to be penalised u/s 114 of C.A., 1962, I hold that he deserves leniency in fixing the penalty amount. 8. The above observation made b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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