2007 (1) TMI 322

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.... [Order].  Heard ld DR. None appeared for the respondents. The revenue is in appeal against the order passed by the Commissioner of Customs demanding absolute confiscation of the foreign currency seized from the respondent-passenger and also proportionate penalty. Whereas the Commissioner of Customs has ordered confiscation of the seized foreign currency under Sec. 113(d), (c) and (h) of ....

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....,982/-. The Customs authorities have seized both the currencies under Foreign Exchange Regulation Act, 1973 on the belief that the same was attempted to be smuggled out of India since the passenger did not declared the said currency notes when he arrived in India on 6-1-99. 3. The statement recorded from the said passenger and the enclosed documents reveals that the passenger is permanent ....