Penalty for abetment of attempted foreign currency smuggling upheld where unauthorised customs facilitation and concealment were shown.

Liability for penalty arose from abetting an attempted export of foreign currency and travellers cheques by assisting customs clearance without proper authorisation and by facilitating concealment in export cargo. The facts, as noted, showed knowledge of the attempted export and participation in completing the formalities, bringing the conduct within the confiscation and penalty provisions applied by the adjudicating authority. The penalty amount was also described as modest compared with the value of the seized currency and travellers cheques, and the penalty was upheld.

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Issues: Whether the appellant was liable for penalty for abetting the attempted smuggling of foreign currency and travellers cheques, and whether the penalty of Rs. 25,000 imposed under the Customs Act was warranted.

Analysis: The appellant was found to have been involved in the customs clearance process without proper authorisation and to have facilitated concealment of foreign currency and travellers cheques in export cargo. On the facts, the appellant had knowledge of the attempted export of the currency and had assisted in completing the formalities, bringing the case within the confiscation and penalty provisions applied by the adjudicating authority. The quantum of penalty was also examined and found to be modest in relation to the value of the seized currency and travellers cheques.

Conclusion: The appellant was held liable for penalty, and the penalty of Rs. 25,000 was upheld.

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