TaxTMI 
TaxTMI 
2010 (5) TMI 629
X X X X Extracts X X X X
X X X X Extracts X X X X
....n 23-12-2005 was proceeding for security check for his departure to Dubai by flight No. WY806. On being asked if he was carrying any contraband such as foreign/Indian currency he stated that he was carrying Rs. 25000/- on him. Not being satisfied with his reply he was specifically asked if he was carrying foreign and Indian currency in his stomach by swallowing capsules containing currency. He finally admitted to carrying more than 100 capsules. The medical examination of the appellant resulted in recovery of foreign currency collectively valued at Rs. 1698716/- concealed in capsules swallowed by him. The appellant admitted to recovery of aforesaid Indian and foreign currency was given to time by one Mr. Ashokan. He also stated that he acce....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on would be taken against him and he would not be arrested etc. however the Appellant was still arrested and all the other actions of punitiye detention etc. taken against him by the department, although the story told by the Appellant was never corroborated as nobody by the name of Ashokan was ever apprehended as also name of Ashokan was ever apprehended as also nobody came forward to claim the seized currencies. 3.3 The Appellant further submits that his explanation with regards to the ownership of Indian Currency was accepted by the Adjudicating authority as was obvious from the order-in-original wherein the Adjudicating authority had ordered absolute confiscation of the foreign currency only but had not confiscated the Indian cu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....which was concealed and later on recovered after personal search/medical examination of the applicant at the time of departure to Dubai. The impugned Foreign Currency was admittingly being carried as secreted in body and without cover of any document showing lawful possession/acquisition thereof. In his statement recorded under Section 108 of the Customs Act, 1962, the applicant had first stated to have been acting as "Carrier" for a monetary consideration of Rs. 10,000/- and named one Mr. Ashokan who gave him said foreign currency capsules, but later on during case proceedings contended on 21-11-2006 that seized foreign currency amounting to Rs. 16,98,716/- belonged to him and the same be released to him on payment of redemption fine. But ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....right in all cases. 9. Government in this case finds that the applicant had intentionally and meticulously concealed the impugned foreign currency by placing the same in different capsules and then swallowing the same into his body. It took the Air Intelligence authorities full five days to get the same ejected out of his body. Had there been not a specific information, such detection and seizure could not have been possible. Such cases are nothing but planned crimes of grave category which are handiwork of organized unlawful mafia/gangs. Any subsequent detraction from the legally admissible statement of Section 108 of the Customs Act, 1962 to gain benefit out of those provisions of law which are meant for general public/passengers ....