2003 (8) TMI 445

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....DR, for the Respondent. [Order]. -  These two appeals arise out of a common Order-in-Appeal Nos. 42 & 43/2001, dated 5-7-2001, by which the Commissioner (Appeals) upheld the absolute confiscation of Indian currency and imposed penalty of Rs. 5,000/- on Shri Promod Kumar Dubey and a penalty of Rs. 2,500/- on Shri Ramji Singh under the Customs Act. 2. Briefly stated, the facts are....

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.... the outstanding dues from M/s. Bhosali Packaging on 19-5-1999; that on receiving the outstanding dues, Shri Dubey was returning to Gorakhpur, when he was intercepted by the Border Police; that in his statement, Shri Dubey has clearly stated that he did not know that there was prohibition in bringing notes of the denomination of Rs. 500/- from Nepal to India; that there was no guilty intention on ....

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.... of the Customs Act; that, therefore, the Indian currency is liable for confiscation. He relied upon the decision of the Tribunal in the case of C.C., Lucknow v. M/s. Shakeel Ahmed (Final Order No. A/1195/02-NB(S), dated 6-9-2002. [2003 (154) E.L.T. 640 (Tribunal)]. 5. I have considered the submissions of both the sides. In view of  the fact that bringing out Indian currency notes, ab....