1996 (7) TMI 227

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....Order]. -  In this case, one Shri Jaswant Singh residing in U.K., sent a letter to the appellant containing also currency amounting to Pounds 250/-. On detection, the currency was seized and confiscated absolutely, under the provisions of the Customs Act, 1962 for contravention of Section 13(1) of FERA, 1970. The Assistant Collector also observed that the appellants had not produced any pe....

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....e Government had adopted a liberal policy for import of foreign exchange and therefore, the order of confiscation was wrong. Shri Nanak Chand, learned DR maintained that this was an unauthorised import and the order of confiscation was legal. 3. I have carefully considered the submissions made by both the sides. While I agree that the currency merely in the fold of a letter cannot attract ....