2016 (8) TMI 1280

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....he appellant Shri S.J. Sahu, Asstt. Commissioner (AR) for the respondent JUDGEMENT Appeal is directed against order-in-original no. PVR/ADJN/19 / 2006-07 dated 27th October 2006 in the matter of seizure of Indian currency amounting to Rs. 49,73,000/- from the appellant, Shri Ivan Leslie Anthony Philip, who was bound for Dubai by Cathay Pacific flight no. CX-751 from Mumbai on 10th March 2....

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....nd for release only to the owner of the goods. This is an erroneous interpretation. An adjudicating authority is vested with that discretion only in relation to prohibited goods; indeed, it is moot whether currency is goods. Currency is not prohibited goods and, therefore, the adjudicating authority is bound to allow redemption to the person from whom it was seized. 6. Having conceded that the ....