1999 (12) TMI 196

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....appeals filed by the appellants. 2. Indian Currency of Rs. 56,500.00 recovered from Shri Kamarujjaman Sarkar has been confiscated absolutely under Sections 111(b) and 111(d) of the Customs Act, 1962 on the ground that the same has been illegally imported from Bangladesh in contravention of the provisions of Customs Act, 1962 read with the provisions of the Foreign Exchange Regulations Act. 2. Briefly stated the facts of the case are that on 24-1-1996, Shri Kamarujjaman Sarkar was intercepted by the BSF Officers near Border Post and was found to carry Indian Currency of Rs. 56,500.00 along with a packet of Navy Mark cigarettes of Bangladeshi origin. The Officers on a reasonable belief that the Indian Currency has been brought....

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....med the ownership of the seized Currency after a gap of about 4 months; that a cigarette packet of Bangladeshi origin was also recovered from the pocket of the second appellant; and that the documents produced along with the reply to the show cause notice were not produced at the time of seizure. Apart from confiscation of the seized Indian Currency, penalty of Rs. 10,000.00 each was also imposed on both the appellants. Appeals against the above Order failed before the first appellate authority. Hence the present appeals before the Tribunal. 5. Shri P.K. Ghosh, learned Consultant appearing for both the appellants submits that Shri Abdul Aziz Sarkar is a dealer in jute products and holds a valid certificate from the Gram Panchayat an....

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....an Currency was collected by him from Shri Hiralal Sarkar. Drawing attention to the show cause notice, he submits that no evidence has been relied upon in the show cause notice which only makes allegation of importation of Indian Currency from Bangladesh. He, further, submits that though denying that the cigarette was recovered from the appellant, he submits that even if that be so, this fact by itself cannot lead to the inevitable conclusion that the appellant had been to Bangladesh and had illicitly brought the Indian Currency. As such, submits the learned Consultant that the entire case is based on surmises and conjectures and not on sound legal evidence. In these circumstances, he prays for setting aside the impugned Order and allowing ....

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.... when he was 100 metres away from Indo-Bangladeah Border, though this factor is being challenged by the appellant, who claimed that he was intercepted while travelling in a bus near Jalangi Bazar which is 30 Kilometres from Indo-Bangladesh Border. However, I find that nothing turns on this, inasmuch as Shri Kamarujjaman Sarkar in his statement recorded before the Customs Officers under the provisions of Section 108 of the Customs Act, 1962, had deposed that the money was collected by him on behalf of Shri Abdul Aziz Sarkar from one Shri Hiralal Sarkar of Calcutta on account of the business dealings between the two. The Deputy Commissioner's reasoning that Abdul Aziz Sarkar claimed the ownership of the Indian Currency on 20-5-1996, thus maki....