9911796707
TMI Blog2003 (6) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... ared through Customs. The interception was pursuant to information. The personal search of the Captain led to the recovery of US $ 61,000. This consisted entirely of currency notes of US$ 100 denomination. The currency was kept in a paper packet (wrapped with brown coloured adhesive tape) inside a black belt which had been tied to the waist of the Captain, beneath his trousers. In addition to 61,000 US$ so- recovered, the Customs Officers also recovered 5,217 US$ from the Wallet of the Captain. The Customs Officers seized the currency, belt, etc., on the ground that the currency was being illegally and clandestinely exported out of India in violation of the provisions of Customs Act, 1962 and Foreign Exchange Regulation Act, 1973. In his st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s found in the order but was from his car which he had parked at the Airport Terminal. The submission is that the Captain brought the currency with him to the Airport and proposed to deposit it in a locker in the bank at the Airport, if his flying assignment materialized (his assignments for commanding Flight to Bahrain on 3-8-98 being provisional) and that Customs Officers detained him in the airport and recovered the currency from the car but, falsely, showed as recovered from his person. On the basis of this contention it has been submitted that there was no intention to take the currency out of the country. Another contention raised is that, in any event, no attempt at illegal export of currency had been made inasmuch as the Flight from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ointed out that the whole explanation that the currency was partly the appellants earnings spread over several years and partly amount left by family and friends cannot carry conviction. It was pointed out that it is most unlikely that a Pilot on periodic short assignments to fly abroad would store up the small amounts of foreign exchange received by him as allowances in small denomination US currency notes, convert them into 100 US $ denomination and carry the same with him for years and carry it around wherever he went. The ld. SDR also contented that it is most unlikely that friends would leave considerable amounts of foreign currency with Captain Shergill "for safe keeping". The learned SDR pointed out that the submission that there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enditure during foreign trips. It is not in the realm of probability that the entire amounts were saved up and converted into higher denomination 100 US$ currencies and kept with him. It is even more difficult to believe that such a large amount of foreign exchange was being carried about everywhere the captain went. The stage at which the Captain was intercepted by the Customs also takes away from the credibility of the explanation. He had booked his baggage to Bahrain and had proceeded towards the aircraft after customs clearance. At this stage, there was no question of his going back to the car, taking out the currency and depositing it in a bank. The explanation carries no conviction as contended by the learned SDR. We also find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not correct ? (A) With regards to the beginning of the panchnama as recorded in the panchnama as 14.45 hrs. I want to say that I reported AIU office much after 15.00 hrs. Like-wise I was not called by any customs officer as contained in the panchnama but I had reported in the AIU office upon being asked by my superior to bring one offloaded passenger along with his checked in baggage to the departure are of the 1st floor where I was working. Similarly I signed the panchnama at about 23.45 hrs. and not at 17.00 hrs as recorded in the panchnama and was thereafter available in the AIU office up to 23.50 hrs. With regards the personal search of Captain, I state that the room where the search was taken, the Captain was surrounded by AIU office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exchange Regulation in relation to prohibition of unauthorised taking out of foreign currency remains established. The currency was, therefore, liable to confiscation and the appellant had rendered himself liable to penalty. We are also not able to accept the appellant's plea that he should have been given an opportunity to redeem the currency on payment of a fine. In the facts of the case, denial of opportunity to redeem is required to be upheld. Under Section 125 of the Customs Act, which relates to payment of fine in lieu of confiscation, option to pay fine is discretionary in cases relating to exportations of goods prohibited under the Customs Act or any other law. In the present case, the Captain was smuggling the currency abroad at t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
