2001 (5) TMI 521

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.... Chattopadhyay, JDR, for the Respondent. [Order]. -  Vide the impugned orders Indian currency of Rs. 2 lakhs has been confiscated absolutely by the authorities below under the provision of Section 113(d) of the Customs Act, 1962 on the ground of alleged export of the same and a personal penalty of Rs. 20,000/- has been imposed under the provision of Section 114(i) of the Act. 2.&emsp....

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....ntitled under the law to take the money with him either in Indian currency or in US Dollars. In these circumstances he prays for setting aside the impugned order. 3. I have also heard Shri A.K. Chattopadhyay, ld. JDR who reiterates the reasoning of the authorities below. 4. The authorities below have not accepted the above contention of the appellant and have observed that in terms....