Tribunal Upholds Currency Confiscation for Unauthorized Export

The Tribunal upheld the absolute confiscation of currency attempted to be exported without permission, citing the appellant's changing statements, repeat offenses, and pending proceedings against others. The penalty imposed under the Customs Act, 1962 was deemed appropriate, resulting in the dismissal of the appeal.

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Issues:
1. Confiscation of currency attempted to be exported without permission.
2. Claim of ownership and redemption of confiscated currency.
3. Application of penalty under Customs Act, 1962.

Issue 1: Confiscation of currency attempted to be exported without permission

The appellant was apprehended attempting to export Indian and foreign currency at the Airport. Initially, he claimed the money belonged to someone else but later retracted his statement, asserting the currency was his hard-earned money from a trip to Dubai. The currency was confiscated absolutely, and a penalty of Rs. 2 lakhs was imposed under Section 114(i) of the Customs Act, 1962. Proceedings against other individuals involved were kept in abeyance pending further investigation.

Issue 2: Claim of ownership and redemption of confiscated currency

The appellant argued for redemption of the currency based on a previous case and a decision of the Hon'ble Bombay High Court. The appellant contended that as the currency was seized from his possession, he should be allowed to redeem it upon payment of a redemption fine. However, the Tribunal noted the appellant's changing statements regarding ownership and his status as a repeat offender. The Tribunal referred to a Larger Bench decision allowing absolute confiscation of currency attempted to be exported without permission, emphasizing the discretion of the proper officer in each case.

Issue 3: Application of penalty under Customs Act, 1962

The Tribunal considered the penalty imposed on the appellant adequate, given his repeated offenses and the ongoing proceedings against other individuals involved. The Tribunal highlighted the appellant's failure to challenge the confiscation directly and the circumstances surrounding the case, leading to the dismissal of the appeal.

In conclusion, the Tribunal upheld the absolute confiscation of the currency attempted to be exported without permission, considering the appellant's changing statements, repeat offenses, and the pending proceedings against other individuals. The penalty imposed under the Customs Act, 1962 was deemed appropriate, leading to the dismissal of the appeal.

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