2002 (12) TMI 390

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....e Respondent. [Order]. -  The Revenue has filed the present miscellaneous application for rectification of mistake in the Tribunal's Order Nos. 652-653/Kol/2002, dated 15-5-2002 [2002 (150) E.L.T. 463 (T)] on the ground that the Tribunal was having no jurisdiction to decide the matter of confiscation of Indian Currency which was seized by the authorities below on the charges of alleged ....

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....Tariff Act, 1975. The said provision reads as follows :- '(22). "Goods" includes - (a) vessels, aircrafts and vehicles ; (b) stores ; (c) baggage ; (d) currency and negotiable instruments; and (e) any other kind of moveable property;' From the above, the appellants contended that since baggage and currency along with negotiable instruments has been tre....

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....on. As such, it was an attempt to export and not relatable to the baggage rules. 2. After giving my careful consideration, I find that the Tribunal has upheld the charges levied against the appellants by the Revenue and has upheld the confiscation of the Indian Currency under Section 113(d). However, the appellant has been given an option to redeem the said currency on payment of redemptio....