2004 (7) TMI 581

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... under Section 113(d)(e) and (h) of the Customs Act, 1962 read with Section 67 of FERA, 1973, and has also imposed a penalty of Rs. 25,000/- on S. Rajaji under Section 114 of the Customs Act, 1962. 2. None appeared for the appellant in spite of notices and therefore we proceed to decide the case on merits. 3. The brief facts of the case are that on 3-9-1995 at 15.45 hours 18 baskets of live and crabs, covered under Shipping Bill No. 970472 dated 1-9-1995 filed by M/s. Fine Food Packers, No. 26-32, GA Road, Madras-21, through M/s. N. Taylor, Madras - 1, R - 286 Customs House Agent, for export to Singapore by Air were lying at Indian Air Lines Security Clearance area. Out of 18 baskets, which were made of bamboo, Indian Air Li....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... contravention of the provisions of Customs Act, 1962, and Foreign Exchange Regulation Act, 1973, the abovesaid foreign currencies and travellers cheques were seized under a mahazar for action under Customs Act, 1962 read with Foreign Exchange Regulation Act, 1973. All the 18 baskets, crabs used for concealing the aforesaid foreign currencies and travellers cheques, brown paper packets used as packing material of the abovesaid foreign currencies and travellers cheques and the three hand written slips recovered from the packets containing foreign currencies and travellers cheques and the cargo tags were also seized for investigation under the Customs Act, 1962, under the same mahazar. After completion of investigation, etc., the case was adj....