2019 (3) TMI 1239

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....t for Respondent ORDER Per: Archana Wadhwa After rejecting the stay petition filed by the Revenue for staying the operation of the impugned order of Commissioner (Appeals) vide which relief stands granted to the respondents and after rejecting the request for adjournment made by the respondents, we proceed to decide the appeals itself, inasmuch as a short issue is involved. Accordingly, we have heard learned A.R. appearing for the Revenue and have gone through the impugned order. 2. As per facts on record, on receiving information from the police that they have caught certain persons carrying foreign currency in their Wagon- R vehicle, the custom officers approached the said police station and brought the said respondent to customs o....

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....nto India by way of smuggling...." However, in the entire show cause notice as well as the impugned order there is no findings as to who smuggled the impugned currency into India? And when & how was the same smuggled into India? 9. Section 111 of the said Act, under which the impugned foreign currency has been confiscated, provides for confiscation of improperly imported goods. Thus, unless the improper importation is proved with evidence, the said section is not applicable, there is no evidence on record to prove that the impugned foreign currency was improperly imported. Mere improper procurement, if at all, in contravention of FEMA, will not attract Section 111 of the said Act. Hon'ble Tribunal in the case of CC vs L. Rajkumar, repor....