2005 (9) TMI 421

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.... Appellant. Shri Manoj Krishna, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Vide Order No A-1687/WZB/2004/C-I, dated 25-11-2004 [2005 (180) E.L.T. 233 (Tribunal)], this Bench had allowed the applicants appeal, setting aside the order of confiscation of the Indian currency belonging to the applicant, consequent to the said order, the Indian currency was required to be....

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....R., places a copy of the letter F.No. DRI/BZU/B/63/87/123, dated 27-9-2005 issued by one Mr V.K. Verma., Additional Commissioner of Customs (R & I) Mumbai enclosing a letter of even No. dated 27-9-2005 from one Mr. Vinay Kumar Singh, Deputy Director, Directorate of Revenue Intelligence, Mumbai Zonal Unit, addressed to the said Additional Commissioner of Customs (P). Perusal of these letters, revea....

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.... to the field officers, by the Central Board of Excise and Customs, as regards implementation of such orders, which are apparently not complied by the officers. In this case, the amounts involved are sufficiently huge to cause for grave financial hardship by delaying their return, after the confiscation order is not upheld. Therefore, we would consider that there has been a gross negligence on par....