2017 (10) TMI 670

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....tates that appeal may be decided on the basis of grounds in the appeal memo. 2. Learned D.R. submits that appellant was a professional carrier of foreign currency. He was found with such currency at the Mumbai Airport on 19.05.2001. He arrived by Air India flight from Hong Kong to Mumbai and was waiting to depart to Dubai by Air India AI 711 at 7.00 hrs on that date. The foreign exchange found fr....

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....he persons were off-loaded from the flights and immigration department of Sahar Airport was also informed regarding off-loading of the passenger. 4. Following documents were found by investigation in the course of search to the above persons:- (i) Driving licence in the name of Shri Naresh Kumar Dureja : No. P-96081700; (ii) Passport No. S-382483 in the name of Shri Naresh Kumar Dureja; (iii) ....

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....ing authority in para 15 of his order recorded that appellant was a member of a smuggling racket. He found that Shri Khera handed over the parcel containing the impugned currency to the appellant. 7. Relying on the decision in the case of Amit Kumar Saha v. CC - 2008 (226) ELT 632 (Tri. - Kolkata), Revenue submits that smuggling of foreign currency shall not get any immunity under law. 8. Heard ....