Tribunal overturns penalty for concealed Bangladesh currency due to lack of evidence and weak case

The Tribunal allowed the appeal against the penalty imposed under Section 112 of the Customs Act, 1962, relating to the seizure of Bangladesh currency concealed in an individual's knees while traveling. The appellant successfully challenged the penalty of Rs. 500 imposed by the Collector (Appeals), Customs, as there was no independent corroboration of the allegations against him, and his denial weakened the case. The Tribunal emphasized the importance of additional evidence in similar cases and set aside the penalty, noting the lack of sufficient proof against the appellant.

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Issues:
The appeal against the penalty imposed under Section 112 of the Customs Act, 1962 based on the seizure of Bangladesh currency worth 90,000 Takas concealed in the knees of an individual while traveling.

Summary:
The appellant filed an appeal against the penalty imposed by the Collector (Appeals), Customs under Section 112 of the Customs Act, 1962. The penalty of Rs. 500 was imposed on the appellant in relation to the seizure of Bangladesh currency worth 90,000 Takas concealed in the knees of an individual traveling from Karimganj to Shillong. The appellant denied the allegations, and the only evidence against him was the statement of the individual carrying the currency. The Tribunal emphasized the need for independent corroboration of such statements and found that in this case, there was no such corroboration. The appellant's denial of the allegations further weakened the case against him. The Tribunal noted that in a similar case, additional evidence such as account books and crew members' testimony had been crucial in establishing guilt. Therefore, the Tribunal allowed the appeal and set aside the penalty imposed on the appellant.

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