1991 (5) TMI 137 - AT - Customs

Appellant's Fines Reduced to Rs. 1000 for Undeclared Travellers Cheques. Proportionate Penalties. Consequential Relief Granted.

The Tribunal considered the appellant's bona fides and unintentional non-declaration of travellers cheques, reducing fines to a token amount of Rs. 1000. ... Quantum of - Penalty Issues:- Appeal against order-in-appeal regarding confiscation of travellers cheques and imposition of fines for non-declaration.- Dispute over whether travellers cheques should have been declared as per Regulations.- Argument regarding bona fides of the appellant in non-declaration of travellers cheques.- Assessment of appropriate penalty and redemption fine in light of established facts.Analysis:The appellant, a Mauritius national, appealed against an order-in-appeal regarding the confiscation of travellers cheques and imposition of fines for non-declaration. The appellant, along with his family, brought foreign currency and travellers cheques during a visit to India. The Enforcement Directorate seized the currency and cheques, leading to a dispute over whether the travellers cheques should have been declared as per Regulations. The appellant argued that he was unaware of the requirement to declare the cheques and that the confiscation and fines were excessive for a technical offense. The Collector (Appeals) acknowledged the endorsement of travellers cheques on the passport but reduced the redemption fine. The main issue revolved around the appellant's bona fides in the non-declaration of travellers cheques.The Tribunal considered the undisputed factual position, including the appellant's status as a Mauritius citizen and attorney, the endorsement of travellers cheques on the passport, and the permissible limit of foreign currency. The Tribunal noted that the Enforcement Directorate handed over the case to Customs Authorities, indicating satisfaction with the appellant's valid possession of currency and cheques but highlighting the non-declaration issue. The Tribunal emphasized the appellant's ignorance of the declaration requirement as a foreign national and the possibility of oversight by Customs officers during clearance. The Tribunal recognized the appellant's bona fides and the unintended nature of the omission, stressing the importance of distinguishing genuine errors from deliberate violations.In light of the established facts and the appellant's bona fides, the Tribunal deemed heavy fines or penalties unwarranted. The Tribunal proposed a token fine of Rs. 1000 and reduced the redemption fine accordingly, emphasizing the need for proportionate penalties in cases of unintentional non-declaration. The Tribunal modified the order of the Collector (Appeals) to reflect the reduced fines and granted consequential relief to the appellant. The appeal was disposed of with the revised penalty terms, ensuring a fair outcome considering the circumstances of the case.