https://www.taxtmi.com/caselaws?id=74335 The tribunal upheld the confiscation of Indian currency and penalties imposed, dismissing the appellant's appeal. It found the appellant's actions indicated a deliberate attempt to export currency illicitly, holding it liable under Section 113(d) of the Customs Act. The tribunal emphasized the appellant's behavior at the airport showed intent to export the currency without permission, rejecting explanations regarding declaration, handing over to his uncle, and impact of acquittal in criminal proceedings on departmental adjudication. en-us Sat, 16 Dec 1989 00:00:00 +0530 Wed, 08 Jun 2011 12:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74335 The tribunal upheld the confiscation of Indian currency and penalties imposed, dismissing the appellant's appeal. It found the appellant's actions indicated a deliberate attempt to export currency illicitly, holding it liable under Section 113(d) of the Customs Act. The tribunal emphasized the appellant's behavior at the airport showed intent to export the currency without permission, rejecting explanations regarding declaration, handing over to his uncle, and impact of acquittal in criminal proceedings on departmental adjudication. Case-Laws Customs Sat, 16 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74335