TMI Blog2008 (4) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... mber (T)]. On 29-2-2000, undeclared Indian currency of value Rs. 18 lakhs was recovered from the baggage of the appellant Shri Abdul Ruzzack Mohammed Shaali (Abdul Ruzzack) at the Chennai airport when he was about to board a flight bound for Dubai. In his statement recorded under Section 108 of the Customs Act, 1962 (the Act) immediately after the seizure, Shri Abdul Ruzzack deposed that Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal. The appellant does not say what incriminating deposition he was coerced to make and if so, what is the true version he would have voluntarily submitted. We find that the order of confiscation and penalty is in accordance with law in view of the established contravention of statutory provisions discussed in the order. We are alive to the reality that trade in currencies take place mainly to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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