2017 (10) TMI 222

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...., Adv for the Appellant. Mr A. Srinivas, A.R. for the Respondent. ORDER [Order per: M.V.RAVINDRAN] This appeal is directed against order-in-original No. 19/08 dated 10/12/2008. 2.   Heard both sides and perused the records.  On perusal of the records, it transpires that the appellant herein was apprehended and the officers of DRI Hyderabad regional unit detained an ol....

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....t the Indian and foreign currencies which were seized are liable for confiscation and upheld the same but remanded the matter back to the adjudicating authority for considering the redemption of the said Indian and foreign, currency and  upheld the penalty imposed on the appellant.  In the impugned order which is passed in de novo adjudication, the adjudicating authority has come to conc....

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....(248)ELT 127 (Bom).  He would also submit that the Tribunal in the case of  Ivan Leslie Anthony Pinto Vs CC Airport (Mum) [2017-TIOL-70-CESTAT-Mum] had held that Indian currency is not prohibited goods therefore adjudicating authority is bound to allow redemption to the person from whom it was seized. 4.   Learned DR reiterates the findings of the lower authority. 5.&nbsp....

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.... whatsoever purposes. 7.   Secondly we find that the provisions of Section 125 read holistically is very clear; in the case of goods which are not prohibited the adjudicating authority shall give the owner of the goods or the person from whom the said goods were seized, an option to pay a fine in lieu of confiscation, while the said section does not  provide or mandate the adjudi....