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TMI Blog2015 (12) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... currency whereas subsequent statement has clearly proved otherwise. As per the statement recorded before the Customs it was a valid evidence and also based on the circumstantial evidences it is clearly brought out that attempt of smuggling of Indian currency belonged to Kirankumar and Anwar Aneesur Rahman carried the same as per the instruction of the first appellant. As per the statement recorded before the Customs it was a valid evidence and also based on the circumstantial evidences it is clearly brought out that attempt of smuggling of Indian currency belonged to Kirankumar and Anwar Aneesur Rahman carried the same as per the instruction of the first appellant. - present case relates to attempt to export of Indian currency in violat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrying currency as per the instruction of his employer, Mr. Kiran Kumar (first appellant herein). Both Shri Anwar Aneesur Rahman and Shri Kirankumar were arrested. SCN dt. 7.1.2003 was issued for confiscation and also for seizure of Indian currency and also for imposition of penalty. The Commissioner in his impugned order ordered for absolute confiscation of Indian Currency totally valued at ₹ 41,60,000/- under section 113 (d) of Customs Act read with FEMA 1999 and FEMA (Export and Import of Currency) Regulations 2000 and imposed penalty of ₹ 4 lakhs on Shri Kiran Kumar and ₹ 1 lakh on Shri Anwar Aneesur Rahman under Section 114 of Customs Act. Hence the present appeals. 3. Shri Satish Sundar, Advocate appeared on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Khongsdir - 1998 (97) ELT 372 (2) Varuni Chemicals (P) Ltd. Vs CCE Madurai - 1994 (71) ELT 678 (Mad.) 5. On the other hand, Ld. A.R reiterated the findings of adjudication order and it is a clear case of attempt to smuggling of Indian currency. It is a clear violation of both Customs Act as well as FEMA. The adjudicating authority has clearly brought out the link between Shri Anwar Aneesur Rahman and Shri Kirankumar. In view of the fact that the tickets were purchased from the common travel agents and the second appellant Kirankumar was also inside the airport and following the first appellant. He also submits that ticket payments were made by a firm A.K. Exports which is owned by Mr. Kiran Kumar. Appellants have adopted noval met ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the timely detection the currency would have been smuggled out. Only after the seizure and arrest, the appellant were trying to disown the currency whereas subsequent statement has clearly proved otherwise. As per the statement recorded before the Customs it was a valid evidence and also based on the circumstantial evidences it is clearly brought out that attempt of smuggling of Indian currency belonged to Kirankumar and Anwar Aneesur Rahman carried the same as per the instruction of the first appellant. In this regard, the Honble Supreme Court in the case of K.I. Pavunny (supra), clearly held that confessional statement forms the sole basis for conviction. Subsequent retraction is not relevant. Corroborative evidence is sufficient. Furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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