2010 (12) TMI 1023

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....ign currency equivalent to Indian Rs. 23,36,038/- from Shri Saini Darshan Singh Kartar Singh while departing to Madrid via Amsterdam. The case was adjudicated by the Commissioner of Customs, vide order-in-original No. COMMR/PVR/ADJN/01/2008-2009, dated 24-4-2008. The adjudicating authority ordered confiscation of the foreign currency equivalent to Indian Rs. 23,36,038/- but gave an opportunity to redeem the same on payment of redemption fine of Rs. 5,00,000/- under section 125 of the Customs Act, 1962 and also imposed a penalty of Rs. 2,50,000/- under Section 114(i) of the Customs Act, 1962. Accordingly, applicant has paid the personal penalty of Rs. 2,50,000/- on 15-4-2009. On the basis of above said order, applicant filed refund applicati....

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....is not covered under section 27 of the Customs Act, 1962, rejecting the refund application on the ground that it is filed beyond 6 months from the date of order is totally unjustified. 3.3 The applicant further prayed for issuing directions to adjudicating authority (Refund) for sanctioning for sale proceeds of foreign currency and for refund of the balance amount to him. 3.4 The instant order-in-original passed by the Commissioner of Customs was accepted by the Chief Commissioner and that is why the Department preferred not to file an appeal before the Tribunal. Therefore, the Commissioner of Customs (Appeals) cannot change the order of his superiors. 3.5 The fact is that the adjudicating order was not challenged; no stay....

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....rejected the refund claim on the ground that the refund application is time barred and applicant had not produced the original copy of the order-in-original. The Commissioner of Customs (Appeals) had rejected the appeal on the ground that the applicant had not availed the option given by the Commissioner to deposit the redemption fine hence the impugned confiscation of foreign currency became absolute property of the Central Government under section 126 of Customs Act, 1962. So, the final decision with the foreign currency whether sell it or dispose of otherwise is concern of the Central Government. 7. Government notes that in this case, adjudicating authority had allowed the redemption of confiscated foreign currency on payment of re....