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2015 (3) TMI 513

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..... the appellant therein had indicated the purpose of carrying the currency and had given specific details as to why he needed the same. In this case, no such details are coming forth. In the second case, the currency was released by reducing the redemption fine imposed but the total amount was within the limit prescribed. Therefore both the decisions relied upon by the appellant are not applicable .....

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..... -4-2014 - SHRI B.S.V.MURTHY AND SHRI S.K. MOHANTY, JJ. For the Respondent : Mr. A.K. Nigam, A.R. JUDGEMENT Per : B.S.V.MURTHY When the appellant was on his way to Dubai via Thiruvananthapuram International Airport on 19.8.2003, a search was conducted which resulted in seizure of foreign currency consisting of US Dollar, British Pound, Euro, U.A.E Dirhams, totally valued at &# .....

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..... um of arguments submitted by him on 8.7.2011. The written argument submitted by the appellant mainly consists of the following submissions: (a) The original adjudicating authority had taken another case booked against him into consideration which was not correct and against the principles laid down by the CEGAT reported in the case of Ranjit Ghosh Alia Rana Ghosh: 1998 (104) E.L.T. 349 (T). .....

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..... ing the currency and had given specific details as to why he needed the same. In this case, no such details are coming forth. In the second case, the currency was released by reducing the redemption fine imposed but the total amount was within the limit prescribed. Therefore both the decisions relied upon by the appellant are not applicable to the facts of this case. Since none of the decisions ci .....

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