2014 (6) TMI 21

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....ir India flight No.AI 621 are smuggling large quantity of foreign currency. Based on the above intelligence, the officers of DRI kept surveillance at the Bangalore International Airport, identified the said four passengers and intercepted them on 01/11/2005 in the presence of two independent witnesses after completion of their immigration and Customs formalities. On enquiry, the said four passengers had replied that they were not carrying foreign currency. All the four passengers handed over their passports, boarding cards and air tickets, and on perusal of the said documents it was seen that all the passengers were checked in together and were given adjacent seat numbers; that they were all going from Bangalore to Mumbai by AI 621 and from....

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....orts as per Circular No.20 dt. 16/11/2000. Further he also submits that the previous three days prior to journey were were holidays and therefore they could not obtain the foreign currency from legitimate sources by giving the amount in cheque since the cheques could not have been encashed and they could not have got the foreign currency. He also submits that the appellants were wrongly advised. Except Shri Raghu Gowda, other three appellants were making their first foreign trip and the omission on their part because of their ignorance may be condoned and penalty may be reduced to nominal amount and foreign currency seized may be released to them, if necessary on redemption fine. As regards Shri K.G. Venkatesh, he submits that he was workin....

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....holidays also is correct as seen from the facts. Further I also find that in the case of Shri Venkoba Rao, at least a portion of the currency was endorsed which would show that even the appellants were aware that endorsement is possible and is required. As regards the circular, I find that in the last sentence of the circular it has been stated 'Wherever foreign exchange is sold for a private visit it should invariably be endorsed on the traveller's passport under the authorized persons stamp, date and signature.' Even though the learned counsel submitted that they were on business visit and business visit cannot be considered as a private visit, I am unable to accept this submission. In my opinion, unless the person is travelling on offic....