9911796707
TMI Blog2001 (9) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... ers whether he was carrying any foreign currency in his baggage or on his person to which he replied in the affirmative stating that he was carrying some foreign exchange in his black zipper suitcase, search of which resulted in recovery of five bundles of assorted foreign currency equivalent to Rs. 28,01,257.5, wrapped in black carbon paper. 2. The currency was seized in the reasonable belief that it was attempted to be smuggled out of India. Statement of Pankaj Jagda was recorded under Section 108 of the Customs Act, 1962 in which he stated that the currency had been given to him by one Kishin Shewaram Loungani (Appellant No. 2), whom he knew for the last seven months, that Kishin Loungani had purchased his air ticket, and that Kishin L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the currency seized from him was given to him by his sister in the month of June, 1997 as a gift for purchase of a flat in Mumbai; that statement dated 23-8-1997 was not voluntary. He, however, admitted the recovery of currency from his possession and requested for the release of the same on levy of fine and imposition of penalty. The Department replied to this by treating it as an afterthought. 4. Statement of Shri Mansukhlal Jagda, father of Pankaj Jagda was recorded on 12-11-1997 in which he clearly stated that he knew Kishin Loungani for the past 20 years since they were running jewellery business although separately. This statement was corroborated by Kishin Loungani and also by Pankaj Jagda in his statement recorded on 19-11-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f seizure Shri Jagda stated that he did not know the amount of foreign currency that was found with him, the panchnama search conducted on 23-8-1997 at the residence of Shri Jagda shows that his sister was present at the time of search and not in Dubai where Shri Jagda slated that he was going for returning the currency to his sister. Shri Jagda has reconfirmed his initial inculpatory statement, one month later and thus wipes out his retraction. The provisions of Section 113(h) are therefore attracted in these circumstances since the prohibited goods, i.e., the foreign currency in question were not included in the declaration made under Section 77 of the Customs Act, and the plea that Jagda had declared the contents of his baggage to the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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