2013 (10) TMI 33 - AT - Customs

Tribunal Reduces Redemption Fines and Penalties for Currency Violations

ARUN RAMANLAL SURA & OTHS Versus COMMISSIONER OF CUSTOMS (CSI AIRPORT), MUMBAI

ARUN RAMANLAL SURA & OTHS Versus COMMISSIONER OF CUSTOMS (CSI AIRPORT), MUMBAI - TMI Issues:Appeal against confiscation of currencies and imposition of redemption fine and penalties.Analysis:The appellants appealed against an order where various currencies were confiscated and redemption fine and penalties were imposed. The incident occurred when the appellants were intercepted by customs officers before boarding a flight to Bangkok. Examination revealed that they were carrying Indian and foreign currencies, leading to allegations of smuggling. The adjudication order confirmed the confiscation of currencies worth Rs. 60,87,157, with redemption fine and penalties imposed on each appellant. The appellants contested the high redemption fine and penalties without disputing the smuggling allegations.The appellant's advocate argued for a reduction in redemption fine and penalties based on a tribunal decision allowing carrying USD 25,000 for specific purposes. The Deputy Commissioner defended the impugned order, emphasizing the thorough consideration by the adjudicating authority. The tribunal acknowledged the permissible limit of carrying USD 25,000 abroad, agreeing that the redemption fine and penalties were excessive. Consequently, the tribunal decided to consider the penalties separately for each appellant.For the appellant carrying USD 105,800 and Thai Baht 139,070, the tribunal imposed a redemption fine of Rs. 6 lakhs and reduced the penalty to Rs. 3 lakhs. The appellant with USD 40,000 and British Pounds 520 faced a redemption fine of Rs. 1,00,000 and a penalty of Rs. 50,000. In contrast, the appellant carrying USD 1100 within the permissible limit faced no redemption fine or penalty. As a result, the tribunal disposed of the appeals based on these considerations.