2023 (2) TMI 332

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....Authority has exercised his discretion correctly by rejecting the petitioner's application filed under Section 125 of the Customs Act, 1962 seeking for redemption of Indian and Foreign currencies confiscated from the petitioner by paying fine. 4. Section 125 of the Customs Act, reads as follows :- 125. Option to pay fine in lieu of confiscation.- (1) Whenever confiscation of any goods is authorised by this Act, the officer adjudging it may, in the case of any goods, the importation or exportation whereof is prohibited under this Act or under any other law for the time being in force, and shall, in the case of any other goods, give to the owner of the goods 1[or, where such owner is not known, the person from whose possession or custo....

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....date on which such assent is received.] 5. The petitioner contends that foreign and Indian currencies confiscated being a restricted item, they are entitled for redemption as per the provisions of Section 125 of the Customs Act, 1962. It is also his case that even for prohibited goods, an applicant can seek for redemption of the said prohibited item by paying a fine as per the provisions of Section 125 of the Customs Act. 6. Admittedly, the petitioner was carrying excess Indian and foreign currencies while travelling to Dubai from Chennai and the same has been confiscated as per the provisions of the Indian Customs Act, 1962. Thereafter, the petitioner has sought for redemption as per the provisions of Section 125 of the Customs Act, whi....

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....r Section 125 of the Customs Act, 1962 and therefore, the question of interfering with the said orders under Article 226 of the Constitution of India will not arise. 11. The learned counsel for the petitioner relied upon the following authorities in support of his contention that the discretion has not been exercised judiciously by the Original Authority before rejecting the petitioner's application filed under Section 125 of the Customs Act, 1962 seeking for redemption of the confiscated Foreign and Indian currencies. a) Union of India vs. Rostam Parvaresh reported in 2011 SCC Online Bom 1955 b) Raju Sharma and another vs. Union of India and Others reported in 2019 SCC Online Del 12237 c) Commissioner of Customs v. Atual Autom....

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....thout any explanation to the source of Additional source of funding definitely does not look plausible. The passenger even till date has also not been in a position to explain or show evidences as to how he owns the said money and how and where he procured the said currency. Hence, it has to be taken that he does not own the money that he was carrying the currency on behalf of some one else. 15. The Original Authority has exercised its discretion based upon the aforesaid reasons and held that the petitioner is not entitled for redemption of the confiscated Indian and foreign currencies as per the provisions of Section 125 of the Customs Act, 1962. 16. The Appellate Authority viz., the Commissioner of customs (Appeals) has also confirmed ....