Court affirms currency confiscation based on admission for gain, dismissing Writ Petition.

The Court upheld the authorities' decision of absolute confiscation of seized currency without redemption, based on the petitioner's admission of carrying currency for monetary gain. The Court found the decisions well-founded, supported by valid reasons, and in line with the Customs Act. Despite the petitioner's arguments, referencing previous rulings, the Court dismissed the Writ Petition, affirming the confiscation. The judgment emphasized the nature of concealment and the petitioner's admission as key factors in the decision, ultimately closing the case without costs.

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Issues:
- Whether the authorities were justified in ordering absolute confiscation of the currency seized without granting relief of redemption.

Analysis:
The petitioner was intercepted at the Chennai Airport with Indian and Foreign currency, leading to the recovery of Rs. 2,03,358. The Customs Authorities ordered absolute confiscation of the currency and imposed a penalty of Rs. 20,000. The petitioner's argument centered around the restriction on carrying Indian currency and the lack of a complete bar, contending that redemption should have been allowed. The petitioner relied on a Supreme Court decision and Tribunal rulings to support this claim. On the other hand, the Department argued that the authorities correctly denied redemption based on the petitioner's admission of carrying currency for a consideration, indicating regular trading activities.

The key issue for consideration was whether the authorities were justified in ordering absolute confiscation without granting redemption. The Court referenced a Supreme Court case where redemption was considered for confiscated goods, highlighting the need for a similar examination in this case. The Original Authority initially ordered confiscation, but on appeal, the matter was remanded for reconsideration of redemption. However, after thorough examination, the authorities upheld the confiscation, considering the petitioner's admission of carrying currency for monetary gain on behalf of another individual. The Court found the decisions of the authorities to be well-founded, supported by valid reasons, and based on the voluntary statement recorded under Section 108 of the Customs Act, which was deemed admissible.

Ultimately, the Court dismissed the Writ Petition, upholding the decisions of the authorities regarding absolute confiscation without redemption. The Court found no grounds to interfere with the concurrent findings of the Original Authority, Appellate Authority, and Revisional Authority, given the circumstances of the case, the nature of concealment, and the petitioner's admission of carrying currency for a monetary consideration. The judgment concluded without awarding costs, and the connected Miscellaneous Petition was closed.

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