1993 (8) TMI 201

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....i Harnek Singh, JDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. - Both the appeals are against the same order in original No. SD/INT/AIU/2/89/9537 dated 16-9-1991. S/14-6-1/89 AIU 2. The facts of the case are that the appellant Shri Abubackar Desai was intercepted by the officers of Air Intelligence Unit, when he was going to board an Emirate Airlines flight to Du....

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....ely in another adjudication proceedings. But the Indian currency was sent to Bombay, which ultimately was released in the present adjudication order. In the investigations held at Navsari, it was also found that the other appellant Shri Jayesh Shah was allegedly concerned in introducing Shri Desai to the persons, from whom the foreign currencies were purchased by Shri Desai, which were eventually ....

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....going by the allegation, Shri Shah was only concerned with introducing someone to Shri Desai from whom foreign currencies were alleged to have been purchased at Navsari. He had no role in the attempted export of these currencies at Bombay and hence he would not come under the purview of Section 114. He also took us through the provisions of Section 114 of the Customs Act. Shri Jayesh Shah also had....