2019 (5) TMI 1473

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....962 (for short 'Act'). 2. The petitioner is claiming to be a resident of Uppala village, Kasargod District, Kerala, who was travelling to Dubai from Mangalore International Airport by Spice Jet Flight scheduled for departure on the morning of 2.3.2018. He was intercepted and arrested by the customs officers for the alleged offence under Section 135 of the Act on a charge of carrying foreign currency 24000 Pound Sterling equivalent to INR 21,18,000/- (Rupees Twenty one lakhs eighteen thousand) in contravention of the provisions of Section 113 of the Act. It is the contention of the petitioner that the petitioner being a bonafide passenger having valid Indian Passport and Visa of UAE was eligible to carry said foreign currency which remained....

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.... main gate of the premises at the address mentioned in the passport of the petitioner. Drawing the mahazar in terms of section 153(1)(e) of the Act is in compliance of the provisions of the Act. Pursuant to the same, show cause notice has been issued for adjudication of the matter and the petitioner has appeared and sought time. Original record is placed before the court to substantiate his arguments. 5. Section 124(a) of the Act contemplates for issue of show cause notice before confiscation of goods etc., Section 110 of the Act deals with seizure of goods, documents and things. Sub-Section(2) of Section 110 envisages that where any goods are seized under subsection (1) and no notice in respect thereof is given under clause (a) of Section....