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TMI Blog2018 (2) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... passed for the Respondents to decide the interest component as decided in the case of M/s Shree Balaji Automobiles v/s. Union of India in Writ Petition No. 2567 of 2001 which was decided by this Hon'ble Court on 14th January 2002. (c) Pending hearing and final disposal of the instant petition the Respondents be directed to consider the interest component of the Petitioner under Section 27(a) of the Customs Act, 1962 and submit the report before this Hon'ble Court." 2. The petitioner says that he is an Iranian National being a resident of Iran. He carries Iranian Passport. The 1st respondent is Union of India. The 2nd and 3rd respondents are the officers of the 1st respondent exercising powers, discharging functions and duties under the Customs Act, 1962 (for short "the Act"). 3. The petitioner was intercepted at the International Airport at Mumbai on his arrival from Singapore. The petitioner was carrying hand baggage which was brought to the Customs and Intelligence Office. On search, US$ 69,000 in the denominations of 100 and 50 dollars currency notes was recovered. The investigation followed. The petitioner stated that he had not declared the foreign currency to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se does not carry any obligation to pay interest. Hence, the writ petition is misconceived and must be dismissed. 9. On a plain reading of these two provisions, we agree with Mr. Jetly. Sections 27 and 27A of the Act read as under: "27. Claim for Refund of Duty.(1) Any person claiming refund of any duty or interest. (i) paid by him; or (ii) borne by him, may make an application in such form and manner as may be prescribed for such refund to the Assistant Commissioner of Customs, before the expiry of one year, from the date of payment of such duty or interest: (1A) The application under sub-section (1) shall be accompanied by such documentary or other evidence (including the documents referred to in section 28C) as the applicant may furnish to establish that the amount of duty or interest in relation to which such refund is claimed was collected from, or paid by him and the incidence of such duty or interest, has not been passed on by him to any other person. (1B) Save as otherwise provided in this section, the period of limitation of one year shall be computed in the following manner, namely: (a) in the case of goods which are exempt from payment of duty by a special ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the reassessed bill of entry in the case of reassessment. Provided further that no notification under clause (f) of the first proviso shall be issued unless in the opinion of the Central Government the incidence of duty and interest, if any, paid on such duty has not been passed on by the persons concerned to any other person. (3) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal, National Tax Tribunal or any Court or in any other provision of this Act or the regulations made thereunder or any other law for the time being in force, no refund shall be made except as provided in sub-section (2). (4) Every notification under clause (f) of the first proviso to sub-section (2) shall be laid before each House of Parliament, if it is sitting, as soon as may be after the issue of the notification, and, if it is not sitting, within seven days of its reassembly, and the Central Government shall seek the approval of Parliament to the notification by a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the House of the People and if Parliam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... definition of the term "goods" appearing in Section 2(22) of the Act includes currency and negotiable instruments, and by virtue of the provisions contained in Section 120 of the Customs Act, it is possible and permissible to confiscate the seized currency. There is adjudication of confiscation and penalties by virtue of adjudication procedure set out in the Act itself. The amount was directed to be paid. Once that amount of fine was refunded but belatedly, then that carries interest. That obligation, therefore, has to be discharged by respondent nos.2 and 3. 13. We are unable to agree with Mr. Kantawala for more than one reason. In the present case, the order of confiscation of foreign currency was made on 30th March 2001 with option to redeem the same on payment of redemption fine of Rs. 3,00,000/and penalty of Rs. 1,00,000/on the petitioner passenger. Being aggrieved by that order, an appeal was preferred to the Tribunal. The Tribunal directed the petitioner before us to pay penalty of Rs. 1,00,000/before the matter can be listed for hearing. The penalty was paid. Thereafter a final order was passed on 8th February 2002 by reducing the redemption fine to Rs. 1,50,000/a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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