2005 (4) TMI 213

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....perused the records. During the pendency of the appeal, the appellant died. Hence the application from the successors to implead as appellant. This application is allowed. 2. The appeal is directed against the confiscation of US$ 55,500 equivalent foreign currency (about Rs. 26 lakhs). This currency was being carried out of India by the deceased on 3-10-21 (sic) when he boarded a flight to T....

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....nt may legally be entitled to make remittance for technology purchase purposes, the fact remains that, in the present case, currency was not being remitted through banking channel. Further the currency was not attained from legal channels. He has also pointed out that the appellant's denial that he was carrying the currency to the customs officers itself indicates illegal transaction. 5. Upon p....