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TMI Blog2006 (5) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... ter of the Ship M. V. Darya Gyan, which arrived from Singapore and berthed at Vizag and was rummaged by the Customs Officer on 3-8-2002. During the course of rummaging the Respondent was asked if he was in possession of any foreign currency, to which the Respondent in the conformity voluntarily declared the currencies. The Revenue proceeded against him on the ground that it was not declared in the Currency List forming part of the vessels manifest of stores filed by the Master under Section 30 of the Customs Act, 1962. The same was seized under Section 110 on reasonable belief of illicit importation and proceedings initiated. The Respondent had contended that the currency declaration was ready and submitted when the statement was recorded; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nactment of Finance Act, 2003 (8 of 2003)] is extracted hereunder for ready reference: Section 30. Delivery of Import Manifest or Import Report - (1) The person in-charge of a vessel or an aircraft carrying imported goods shall, deliver to the proper officer, an import manifest, and in the case of a vehicle, an import Report within twenty-four hours after arrival thereof at a customs station in the case of a vessel and twelve hours after arrival in the case of an aircraft or a vehicle, in the prescribed form: Provided that- (a) In the case of a vessel or an aircraft, any such manifest may be delivered to the proper officer before the arrival of the vessel or aircraft; (b) If the proper officer is satisfied that there was suffi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and crew.] [See Form 59A in Part 5]. 9.0 Forms I-IV (supra) do not specify "Ship's Currency"; while Form V does require crew money to be declared. It is seen that crew money has been declared, and the dispute in the instant case boils down to non-declaration of ship's currency alone. Regulation 3 (b) extracted supra specifies that the manifest should cover "all goods" carried in the vessel. Section 30(1) of the Act also refers to imported "goods". It is seen from Section 2(22)(d) of the Act that "goods" also includes currency and negotiable instruments. Therefore, under the statutory provisions, the Appellant is also required to declare Ship's currency to Customs; and the non-declaration is certainly a violation. Therefore, prima faci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istence was ever in doubt; or whether he agreed disagreed with the Appellant's statement dated 3-8-2002 given before the Rummaging Superintendent. While the Import Manifest (Aircraft) Regulations, 1976 does specify similar Forms as in the Vessels Regulations, the Department routinely accepts oral declarations as admitted in CBEC Circular No. 9/2001-Cus., dated 22-2-2001 in F. No. 520/67/2000-Cus.VI. Since an oral declaration evidenced by facts is nonetheless undisputedly a declaration; the Appellant has amply satisfied the prescription laid out in Section 30(1) by the voluntary declaration referred to in the impugned order. The confiscation of the foreign currency cannot sustain legally, since illicit importation [the mainstay for operation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not unusually large. There was no statement by D.D. Randeria or any other person to the effect that the Indian Currency seized was the sale proceeds of the smuggled goods. In that situation no specific label can be put on the currency. The Revenue has failed to establish the charge under Section 121 of the Act. 14. On these observations the orders of confiscation of currency are set aside. 12.0 The ratio of the Tribunal ruling squarely applies to the instant case, apart from the fact that non-declaration per se has been rendered unsustainable in the preceding paragraphs. The confiscation of both foreign and Indian currency is legally unsustainable and is set aside. Since the confiscation itself is held unsustainable, the attend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rabbed currency when the Master of the Ship (Respondent) voluntarily disclosed. But for the Master's honesty, the rummaging party could not have known about the existence of the foreign currency if tucked away in the vast ship. They could not find any other seizable item. It is submitted that it was due to voluntary disclosure by the Respondent along with the currency declaration form submitted by the Respondent and it was not as a result of seizure of the same from him on rummaging. Therefore, there is no ground for imposing penalty. Further it is stated that fresh ground has been brought in grounds of appeal which cannot be taken for consideration. 3. The learned JCDR argued for the Revenue and prayed for confirming the Order-in-Ori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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