2003 (1) TMI 472

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....leading to the present appeal are as follows : - Shri Moorjani was accosted by the officers of the Customs on his departure to Hong Kong.   Indian currency of Rs. 5,15,000/- was seized from his possession.  The Additional Commissioner of Customs adjudicating the case absolutely confiscated the currency and imposed a penalty of Rs. 1,25,000/- on Shri Moorjani. Shri Moorjani then filed an appeal. The Commissioner of Customs (Appeals) upheld the absolute confiscation of the currency but reduced the quantum of penalty from Rs. 1,25,000/- to Rs. 75,000/-. This order was dated 2-7-1999. The preamble to this order directed that the aggrieved person could file an application in revision to Joint Secretary to the Government of Indi....

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....n the Bombay High Court which was disposed of vide Order dated 3-5-2001. The operative portion of the Order of the Hon'ble Court read as follows :- "The petitioner makes two grievances in the petition. The first grievance is that, despite the personal penalty having been reduced to Rs. 75,000/-, there is a notice dated 22-2-2000 issued to him by the Office of the Collector, MSD (Government Recovery Branch) calling upon him to pay Rs. 1,25,000/-, which according to the petitioner is illegal inasmuch as the personal penalty on him has been reduced to Rs. 75,000/-. The second grievance made in the writ petition is that there are a number of judgments of CEGAT taking the view that Indian currency carried by an N.R.I, even without permissi....

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.... grievances arising out of such orders in adjudication. Section 129A of the said Act prescribes the situations in which appeals could be filed before the Appellate Tribunal.   The first proviso to sub-section (1) of the said Section bars the jurisdiction of the Tribunal in certain areas. The relevant provision reads as follows :- "Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to, - (a)      any goods imported or exported as baggage; (b)      any goods loaded in a conveyance for importation into India, but which ar....