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TMI Blog2002 (2) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... ercepted on specific intelligence with the officers, 85 Foreign Marked Gold bars were found with each of them along with foreign currency US $ 6215 with A1 and US $ 6215, UAE Dhirams 320, one half Riyal of Oman and one note of 100 Baiza of Oman with A-2 which was not declared and no duty was paid on the Gold in convertible foreign exchange, which they were entitled. 2. Enquiries made revealed that they were carrying the Gold found with them on behalf of one Tahirbhai of Dubai. They cleared the same through Customs in Arrival Hall on instructions of a Cousin Brother of Tahirbhai by getting themselves cleared through Green channel and not putting the carry Bags containing the Gold through the X-Ray Machine. 3. One Karim H. Devji of Mumbai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted the remaining part of the panchnama proceedings in the arrival hall. and ordered the confiscation of Gold under Sections 111(d), 111(i) and 111(l) but gave an option to redeem the same on fine of Rs. 25 lakhs each. He also ordered the absolute confiscation of US $ 12,430, 320 UAE Dhirams, one half Omani Riyal and 100 Omani Baiza under Section 113(d) and 113(b) of the Customs Act, 1962 and the absolute confiscation of the cellophone tape, two nylon pouches, two plastic carry bags used for packing and concealment of the goods under Section 118 of the Customs Act, 1962. He imposed a penalty of Rs. 10 lakhs on A-1 and A-2 under Section 114(i) of the Customs Act, 1962. The present appeal is against this orders. 5. We have heard both si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fence of the appellant that they were intercepted before they could declare the Gold and the currency. (b) As regards absolute confiscation of foreign currency, arrived at by the adjudicator, the same was proposed for confiscation under Sections 111(d), (i) and (l) but has been ordered to be confiscated under Sections 113(d) and (b) of the Customs Act, 1962. We find non-declaration of Gold found is established; or foreign currency, confiscation has been arrived at. Foreign currency imports into India by passengers is not banned. The limits for non-declaration up to US $ 10,000/- were reduced to US $ 5,000/- when the passengers arrived. Therefore the currency found and not declared, is liable for confiscation under Section 111(l). We find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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