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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 ..... intelligence and surveillance, the baggage of the passenger Shri Anwar Aneesur Rahman (second appellant herein) who was bound for Dubai by Oman Airways Flight WY 852 on 10.7.2002 from Chennai to Dubai was detained in the airport. Officers seized Rs. 21,60,000/- from one baggage and Rs. 20,00,000/- from another baggage in both suit cases the Indian Currency was concealed in the false bottom of the suitcase. Accordingly, the currencies were seized as the passenger was not in possession of any valid document in respect of Indian currency notes and failed to make a true declaration. Investigation revealed that appellant was carrying currency as per the instruction of his employer, Mr. Kiran Kumar (first appellant herein). Both Shri Anwar Aneesu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wing case law :- (i) S.Duraiappa Vs CC Chennai-2006 (202) ELT (365) (Tri.-Chennai) (ii) S.M.A. Siddique Vs GOI-1989 (42) ELT 541 (Mad.) (iii) C.Srinivas Vs CC Hyderabad-2006 (201) ELT 379 (Tri.-Bang.) (iv) Kirit Parekh Vs CC Hyderabad-2011 (136) ELT 955 (Tri.-Chennai) 4. The Advocate representing for appellant, Shri Kiran Kumar reiterated the arguments of Advocate, Shri B.Satish Sundar for his case also. He submits that both SCN and the OIO relied extraneous material evidences of past evidence and imposed penalty. He relied on the following citations :- (1) CC (P) Shillong Vs PIR 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f both sides and perused the records and findings of the OIO. The short issue in the present case is only about imposition of penalty on the appellants under Section 114 of the Customs Act. On perusal of findings of the impugned order, the adjudicating has clearly brought out in detail the attempt of smuggling of Indian currency of Rs. 41,60,000/- by way of concealment. The original statement of both the appellant and the statement of other witnesses are clearly brought out in the said order. Attempt to smuggling of foreign currency has been clearly established. But for 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 statem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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