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TMI Blog2022 (8) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... rwise are not material for rendering the goods liable for confiscation. The activity of the appellant was an attempt to export currency over and above the limit. Therefore, the provisions of Section 113 of the Customs Act, 1962 and Section 114 of the Customs Act are attracted. Redemption of Confiscated goods - HELD THAT:- In the instant case, the issue involves an individual who is travelling Abroad for his personal work. No business dealing are alleged or indicated. It is not the case of the Department that the appellant was aware of the provisions of the Rules and Regulations - In the facts and circumstance of the case, it is found that absolute confiscation is not warranted. Any punishment needs to be commensurate with the offenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authority. Hence, this appeal. 2. Learned Counsel for the appellant submits that the appellant being a layman, was not aware about the limitation of the Indian currency to be carried while going abroad; he has given the details of currency available with him truthfully when intercepted by the Customs Officers; the Customs Officers have not recorded his statement and have not given a copy of the detention memo dated 12.11.2018; the same was seized on to 05.02.2019 without his presence; show cause notice was given without any copies of the documents relied upon; the said currency seized from the appellant was derived out of his personals savings. 3. Learned Counsel for the appellants that the show cause notice is misconceived as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal Nos. 13 and 14 of 2020 and Supreme Court decision in the case of Rajgrow Impex LLP and Ors. in SLP 14633-14634 of 2020 and 1037 of 2021 and submits that the impugned goods may not be released. 5. Heard both sides and perused the records of the case. Regarding the submission that the issue is not maintainable, we find that as per Section 2 (22) of the Customs Act, 1962, goods include (a) vessels, aircrafts and vehicles (b) stores (c) baggage (d) currency and negotiable instruments and (e) any other kind of movable property. It can be seen that baggage and currency are listed separately thereby treating the same to be different. We understand that Customs Act, 1962 intends to recognize currency and negotiable instruments distinctly an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Indian Currency over and above Rs.25,000/- is not permissible to be taken outside India. We find that as far as the Customs Act is concerned, knowledge or otherwise are not material for rendering the goods liable for confiscation. We find that in terms of Section 1139(d) of the Customs Act, 1962 Section 113 D any goods attempted to be exported or brought within the limits of any customs area for the purpose of being exported, contrary to any prohibition imposed by or under this Act or any other law for the time being in force. In view of the above, the currency was attempted to the exported and was brought within the limits of customs area contrary to the restrictions and prohibitions imposed by the Customs Act or any other law f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Abroad for his personal work. No business dealing are alleged or indicated. It is not the case of the Department that the appellant was aware of the provisions of the Rules and Regulations. Though by virtue of provisions of the customs act goods came to be liable for seizure, they cannot be equated with goods which were impugned in the cases cited above. In this circumstances the observation of the Apex Court in the case of Rajgrow Impex LLP and Ors. (supra) comes into play. It was held that the discretion has to be exercised judicially and, for that matter, all the facts and all the relevant surroundings factors as also the implication of exercise of discretion either way have to be properly weighed and balanced decision is required to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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