2017 (3) TMI 588

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....riginal no. COMMR/PVR/ADJN/14/ 2006-07 dated 31st August, 2006 of Commissioner of Customs, Airport, Mumbai, ordered absolute confiscation of 'foreign currency' consisting of US $ and UAE Dirham equivalent to Rs. 11,11,775/- for having been attempted to be illegally export and imposed a personal penalty of Rs. 1 lakh on Shri Gyanchand Jain, the appellant, who was scheduled to depart by Gulf Air fli....

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....ed that he was carrying foreign exchange, that his claim of accumulation of foreign currency over the years was not acceptable in the absence any evidence to support it and that the purpose for which the currency was carried was not in accordance with law. 5. I find that there is no dispute that the appellant had indeed carried the said foreign currency. No evidence has been placed on record to s....