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Smuggling - Absolute confiscation of foreign currency seized from the Appellant u/s 113(d),(e) & (h) of the Customs Act - The Tribunal found that there was only a venial breach of Section 113(d) of the Customs Act, implying that the Appellant had the intention to export but had not entered the customs area. - The Tribunal acknowledged that while the Appellant had intentions to travel outside India and possessed foreign currency, absolute confiscation was not justified. Instead, the Tribunal upheld confiscation under Section 113(d) of the Customs Act but allowed redemption upon payment of a fine.
Smuggling - Absolute confiscation of foreign currency seized from the Appellant u/s 113(d),(e) & (h) of the Customs Act - The Tribunal found that there was only a venial breach of Section 113(d) of the Customs Act, implying that the Appellant had the intention to export but had not entered the customs area. - The Tribunal acknowledged that while the Appellant had intentions to travel outside India and possessed foreign currency, absolute confiscation was not justified. Instead, the Tribunal upheld confiscation under Section 113(d) of the Customs Act but allowed redemption upon payment of a fine.
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TaxTMI 
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