TaxTMI 
TaxTMI 
2000 (9) TMI 545
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....e Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide the impugned order Commissioner of Customs, Calcutta has confiscated 26,920.00 US Dollars recovered from the appellant on the charge of attempted export of the same without making any declaration to that effect. 2. As per the evidence on record, the appellant was intercepted by the customs authorities at the departure hal....
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....d were not declared before the customs officers; that the foreign currencies were given to him by his brother, sister and parents who were also NRIs and has visited USA; that he was carrying the same to USA for meeting the study expenses for his nephew and niece. 4. The above currency was absolutely confiscated by the Commissioner with an imposition of personal penalty of Rs. 10,000/- upon....
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....sed by Addl. Commissioner of Customs releasing foreign currencies on payment of fine as also to the Tribunal's order in the case of Shree Kalipada Ghosh v. CC, Calcutta vide which the foreign currency attempted to be exported by the appellant in that case was released on payment of redemption fine. 7. After giving out careful consideration to the issue involved before us we find that the C....
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.... to be true. While ignorance of law can in no way be taken as a ground for protecting the goods (i.e. foreign currency) from the effect or violation of law, under the circumstances explained above, it can very well be taken as a mitigating factor when the question of considering the penal liability comes. Therefore, while the passenger is liable to be penalised u/s 114 of C.A., 1962, I hold that h....