Appeal granted: Currency and goods to be returned within two months. Confiscation found unlawful.

The Tribunal allowed the appeal, ordering the return of the confiscated currency and goods to the appellants within two months from the date of receipt of the order. The confiscation was found to be not in accordance with law due to lack of specific allegations, improper reasoning, and going beyond the scope of the show cause notice.

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Issues Involved:
1. Confiscation of Indian Currency amounting to Rs. 72,900.00.
2. Confiscation of Monexe VCP and Hitachi VCR under Section 111(d) and Section 111(o) of the Customs Act, 1962.
3. Validity of the Adjudication Order beyond the show cause notice.
4. Imposition of penalty on the Partnership Firm without mentioning sub-clauses of Section 112 of the Customs Act, 1962.

Detailed Analysis:

1. Confiscation of Indian Currency amounting to Rs. 72,900.00:
The appellants contended that the confiscation of Rs. 72,900.00 was not in accordance with law, arguing that there was no proof that the amount represented the sale proceeds of smuggled goods. The Adjudicating Authority had failed to provide any specific legitimate transaction correlating with the currency. The burden of proof was on the Department to show that the currency was from the sale of smuggled goods, which was not met. The Tribunal referred to previous decisions (1988 (33) E.L.T. 444, 1988 (38) E.L.T. 636, 1991 (54) E.L.T. 350) which emphasized the need for acceptable legal evidence to prove that the currency represented sale proceeds of smuggled goods. The Tribunal concluded that mere suspicion was not sufficient for confiscation and ordered the return of the currency to the appellants.

2. Confiscation of Monexe VCP and Hitachi VCR under Section 111(d) and Section 111(o) of the Customs Act, 1962:
The appellants argued that the confiscation of Monexe VCP and Hitachi VCR was not justified under Section 111(o) as the goods were given for repair. The show cause notice did not specify the contraventions clearly. The Tribunal highlighted that the purpose of a show cause notice is to inform the party of the exact charges so they can defend themselves. The notice failed to mention the violation of Public Notice No. 27-ITC(PN)/80, dated 15-7-1980, which was crucial. The Tribunal found that the Adjudicating Authority had confiscated the goods under Section 111(d) without proper reasoning and had gone beyond the show cause notice. The Tribunal referred to previous rulings (1987 (30) E.L.T. 547) which required the Department to establish the nature and value of goods when new and at the time of sale. The Tribunal concluded that the confiscation was not in accordance with law and ordered the return of the goods.

3. Validity of the Adjudication Order beyond the show cause notice:
The Tribunal noted that the Adjudicating Order had gone beyond the scope of the show cause notice by confiscating the goods under Section 111(d) instead of Section 111(o). The show cause notice did not specify the exact contraventions, making it difficult for the appellants to defend themselves. The Tribunal emphasized that the show cause notice must clearly state the contraventions and the conditions violated. The lack of specific allegations and findings in the Adjudication Order rendered the confiscation invalid.

4. Imposition of penalty on the Partnership Firm without mentioning sub-clauses of Section 112 of the Customs Act, 1962:
The appellants contended that the imposition of penalty on the Partnership Firm without specifying the sub-clauses of Section 112 was not valid. The Tribunal agreed, noting that the show cause notice must mention the specific sub-clauses under which the penalty is imposed. The lack of such specification made the penalty imposition invalid.

Conclusion:
The Tribunal allowed the appeal, ordering the return of the confiscated currency and goods to the appellants within two months from the date of receipt of the order. The confiscation was found to be not in accordance with law due to lack of specific allegations, improper reasoning, and going beyond the scope of the show cause notice.

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