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2010 (5) TMI 629

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..... sions of law which are meant for general public/passengers who occasionally and unintentionally happens to have committed mistakes/some lapses which fall into the category of contravention of certain applicable procedures of law, cannot be accepted for this case herein – Held that:- Government has not found any merits in applicant’s submissions for redemption of impugned absolutely confiscated currency, penalty reduced, Government is of opinion that personal penalty of Rs. 10,00,000/- is too harsh and needs to be reduced, revision Application is disposed off in terms of above. - 371/100/B/2008-RA-Cus - 206/2010, - Dated:- 26-5-2010 - Shri D.P. Singh, J. [Order]. This Revision Application has been filed by the Applicant Sh. Abd .....

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..... l, the applicant preferred an appeal before the Commissioner of Customs (Appeals) who after due consideration of the submissions as made these in rejected the same thus upholding the impugned order-in-original. 3. On being aggrieved by the above order-in-appeal the applicant filed Revision Application before Central Government under Section 129DD of the Customs Act, 1962 on the following grounds :- 3.1 The appellant respectfully submits that it is a fact that he was intending to take out the assorted currencies, but the said currencies were neither being carried out by him for somebody else nor for a monetary consideration but were his own currencies and were being taken abroad for the reason of starting his own business and create an a .....

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..... the confiscated currencies by not following the cited case law erred as the learned Commissioner (Appeals) has neither discussed nor distinguished the said case law. 3.5 In view of the above the appellant makes a humble prayer to your honour to allow the redemption of the confiscated foreign currency to him for home consumption on payment of a nominal fine. 4. The case was scheduled for the personal hearing on 30-9-09, 30-10-09, 14-12-09 and 14-5-2010 but nobody attended the same. Finally the Advocate for applicant vide letter dated 4-5-2010 requested to decide the case without personal hearing after considering the written submissions and supporting case laws filed earlier and oblige. Government therefore proceeds to consider the same .....

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..... e provisions of para 2.20 of EXIM POLICY 2004-2009 and also provisions of Section 11(1) of Foreign Trade (Development Regulation) Act, 1992. The confiscation of above misdeclared/seized foreign currency under Section 113(d)(e) and (h) of the Customs Act, 1962 and imposition of personal Penalty on the pax under Section 114 of the Act ibid cannot be assailed because violation of regulations of 6(3)(g) of FEMA, 1999 and Regulation 5 of Foreign Exchange Management (Export and Import of Currency Regulation), 2000 along with Regulation 3 of Foreign Exchange Management (Possession and Retention of Foreign Currency) Regulation, 2000 stands established. 8. As regards subsequent claim of ownership of the impugned Foreign Currency at a later stage .....

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