Concealed foreign currency and attempted smuggling justified upholding the penalty under customs law without interference.

Undisputed recovery of concealed foreign currency, coupled with an unaccepted explanation for its possession, established an attempt to smuggle the currency by concealment. On those facts, no mitigating circumstances were shown to justify interference with the penalty imposed under section 114 of the Customs Act, and the penalty was upheld without reduction.

---

---

Issues: Whether the penalty imposed under section 114 of the Customs Act required interference on the facts of the case.

Analysis: The appellant was found in possession of concealed foreign currency, and the recovery was not in dispute. The explanation offered for possession of the currency was not accepted, and the relevant circumstances showed an attempt to smuggle foreign currency by concealment.

Conclusion: The penalty did not call for reduction or interference and was upheld.

Ratio Decidendi: Where concealment and attempted smuggling of foreign currency are established and the recovery is undisputed, the appellate forum will not interfere with the quantum of penalty imposed under section 114 of the Customs Act in the absence of mitigating circumstances.

---