2008 (8) TMI 703

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....bsp;    The currencies have been absolutely confiscated in the impugned order without giving an option to redeem the same on payment of suitable fine. (ii)    The penalties are rather harsh. A large number of case laws were cited to show that the Commissioner could have released on payment of redemption fine. 2. The learned advocate drew my attention to the explanation given by the appellant with regard to the possession of the currency. It was stated that when he arrived in India, he declared Saudi Riyals equal to the amount of the currency attempted to be taken out. However, in Para 13 of the Order-in-Original, the Commissioner has given his reasoning for not accepting the said explanation. He has als....

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.... Sh. Sunil Mantri & Sh. Anil Mantri v. CC, Hyderabad - Order No. 275-276/05 dt. 30-9-05 passed by the Joint Secretary, Dept. of Revenue, GOI, New Delhi. (vi)   Mrs. Yamini Surendra Bhagwanji v. CC - Order No. 4/2005 dt. 14-1-2005 passed by the Joint Secretary, Dept. of Revenue, GOI, New Delhi. (vii)  Smt. Suprabha B. Sen v. CC, Mumbai - Order No. 1638/98 dt. 22-12-98 passed by the Joint Secretary, Dept. of Revenue, GOI, New Delhi, (viii) Sh. Abdul Razak Chattanchal v. CC (A), Mumbai - Order No. 126-127/06 dt. 27-4-06 passed by the Joint Secretary, Dept. of Revenue, GOI, New Delhi. (ix)   Shri Pallikere Abdul Kader Ahmed v. CC (A), Bombay - Order No. 340/95 passed by the Joint Secretary, Dept. of Revenue, GOI, Ne....