https://www.taxtmi.com/caselaws?id=280552 A petitioner who disowned currency notes concealed in his car had no locus to challenge their confiscation because he claimed no legal injury in relation to the notes. Currency imported into India, or sought to be taken out, without Reserve Bank permission was treated as restricted under the Foreign Exchange Regulation Act read with the Sea Customs Act, and knowing concealment in a vessel-borne conveyance supported customs penalty and confiscation. The car was treated as a conveyance used for removal of goods liable to confiscation, and the seized cash could be retained towards the penalty. en-us Tue, 10 Nov 1959 00:00:00 +0530 Fri, 10 May 2019 10:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280552 A petitioner who disowned currency notes concealed in his car had no locus to challenge their confiscation because he claimed no legal injury in relation to the notes. Currency imported into India, or sought to be taken out, without Reserve Bank permission was treated as restricted under the Foreign Exchange Regulation Act read with the Sea Customs Act, and knowing concealment in a vessel-borne conveyance supported customs penalty and confiscation. The car was treated as a conveyance used for removal of goods liable to confiscation, and the seized cash could be retained towards the penalty. Case-Laws Customs Tue, 10 Nov 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280552