https://www.taxtmi.com/caselaws?id=101864 Foreign currency seized from a passenger was examined for confiscation under Section 111(d) of the Customs Act, 1962. The text states that confiscation required proof that the currency itself had been imported by the person concerned in contravention of a legal prohibition. A show cause basis founded on Section 13 of the Foreign Exchange Regulation Act was treated as a new ground and could not be introduced at the appellate stage. Because the governing notification permitted free import of foreign exchange and foreign currency subject to passenger declaration, and the record did not establish prohibited import, mere possession was held insufficient for confiscation. en-us Mon, 26 Nov 2001 00:00:00 +0530 Sat, 11 Feb 2012 13:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101864 Foreign currency seized from a passenger was examined for confiscation under Section 111(d) of the Customs Act, 1962. The text states that confiscation required proof that the currency itself had been imported by the person concerned in contravention of a legal prohibition. A show cause basis founded on Section 13 of the Foreign Exchange Regulation Act was treated as a new ground and could not be introduced at the appellate stage. Because the governing notification permitted free import of foreign exchange and foreign currency subject to passenger declaration, and the record did not establish prohibited import, mere possession was held insufficient for confiscation. Case-Laws Customs Mon, 26 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101864