1988 (8) TMI 239

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..... [Order oral per: S. Kalyanam, Member (J)]. - This appeal is directed against the order of the Additional Collector of Customs, Muzaffarpur dated 19.12.1981 absolutely confiscating 19.10 metres plus one pc. of polyester textiles of foreign origin valued at Rs. 941/-, Indian currency of Rs. 69,000/-, besides a penalty of Rs. 2,500/- under Section 112 of the Customs Act, 1962 (the Act for short....

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....s. 100 denomination 69,000.00 8. One dollar Notes of 50 No. B 5525 American USA 1945 A 560.00 9. One dollar Notes of 20 No. H 37511760 American USA Total 70,501.00 3. Since the appellant was not able to satisfactorily explain the licit possession of the same, the authorities effected the seizure of the goods under a Mazahar as per law. The appellant initially gave a statement that he sol....

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....given by the appellants which are at variance with each other. It was urged that even assuming the second statement to be true, bringing of foreign currency into India is not prohibited and the fact of non-declaration of the same is only technical in nature not warranting the extreme punishment of confiscation. Regarding textile it was urged that they are in small quantity of insignificant value. ....

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....s, we modify the order absolutely confiscating synthetic fabrics and Gas lighter collectively valued at Rs. 941/-, by permitting the appellant to clear the same on payment of duty, as per law besides a fine of Rs. 100/-. So far as the total confiscation of Indian currency of Rs. 69,000/- is concerned, since the appellant had failed to declare the American dollars which he had imported, the appella....