https://www.taxtmi.com/caselaws?id=51408 Foreign currency carried by a passenger may be liable to confiscation for non-declaration and concealment, but where the currency is not prohibited goods the adjudicating authority must consider redemption on payment of fine. The record also required a full examination of the plea that the seized amount represented the unspent balance of an earlier declared import. Because that plea had not been properly considered, the confiscation and penalty were not finally sustained in absolute terms, and the matter was remanded for de novo consideration, including the question of redemption. en-us Fri, 22 Feb 2002 00:00:00 +0530 Fri, 24 Sep 2010 16:02:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51408 Foreign currency carried by a passenger may be liable to confiscation for non-declaration and concealment, but where the currency is not prohibited goods the adjudicating authority must consider redemption on payment of fine. The record also required a full examination of the plea that the seized amount represented the unspent balance of an earlier declared import. Because that plea had not been properly considered, the confiscation and penalty were not finally sustained in absolute terms, and the matter was remanded for de novo consideration, including the question of redemption. Case-Laws Customs Fri, 22 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51408