2000 (8) TMI 104

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....nue, while dealing with an application under Section 129DD of the Customs Act, 1962 (in short, the Act), is subject-matter of challenge in this writ petition. By the said order, in terms of Section 125 of the Act, the Revisional Authority allowed redemption of the foreign currencies confiscated on payment of Rs. 55,000/- as fine. 2.A brief reference to the factual aspect would suffice. Petition....

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....the Commissioner of Customs (Appeals). 3.It was urged before the said appellate authority that mens rea was not established there was voluntary declaration and therefore there should be exoneration. Reliance was placed on an order of Government of India No. 587/96, dated 2-8-1996 in the case of Irshad Hussain to substantiate the plea that confiscation and levy of penalty were not called for. Th....

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....ally correct. He was intercepted when he was about to board the flight and disclosure was a calculated reply. Revisional Authority found that if the contention of the petitioner that the said foreign currency was imported when he arrived on 7-10-1999 is accepted, it does not mean that he can export the same without declaration. Petitioner admitted that he was well versed with rules relating to for....

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....is heavy. Counsel for UOI, however, submitted that the authorities have taken note of all relevant facts. 7.In a case of this nature, where factual findings have been recorded about lack of bona fides, NRI status which we find to be unassailable, there is practically very little scope for interference with the conclusions arrived. But we find substance in the plea of the learned counsel for the....