Confiscation for alleged attempted currency export failed where statements and corroboration showed lawful carriage and no contrary evidence.

Confiscation of Indian currency and a motor cycle for alleged attempted export to Bangladesh was found unjustified because the intercepted persons' statements showed they were carrying the cash on behalf of their employer, a licensed jute businessman, and that account was corroborated by the employer. The Revenue produced no contrary material or evidence of an actual attempt to export the currency through an unauthorised route. In the absence of supporting evidence, the basis for confiscation and personal penalties failed, and the confiscation and penalties were set aside.

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Issues: Whether the confiscation of Indian currency and the motor cycle, along with the personal penalties, was justified on the allegation that the currency was attempted to be exported to Bangladesh through an unauthorised route.

Analysis: The recorded statements of the persons intercepted at the border indicated that the currency was being carried on behalf of their employer, a licensed jute businessman, and that version was corroborated by the employer's statement. No material was produced by the Revenue to show any contrary circumstance or any evidence of an attempt to export the currency to Bangladesh. In the absence of such evidence, the basis for confiscation and penalty did not survive.

Conclusion: The confiscation of the currency and the motor cycle, and the imposition of penalties, were held to be unjustified and were set aside.

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