Page 217 - ELT_1st June 2020_VOL 372_Part 5th

2020 ] IN RE : MANOJ KUMAR SHARMA 751

10-5-1993 clearly providing that in respect of gold seized for non-declaration,
no option to redeem same on redemption fine should be given - Confiscation
of gold bars without redemption legally sustainable - Condition mentioned in
Section 80 of Customs Act, 1962 not fulfilled - Re-export of seized gold cannot
be allowed - Penalty imposed under Section 112 ibid upheld - Sections 77, 80,
108, 111, 112, 114 and 125 of Customs Act, 1962. [1997 (89) E.L.T. 646 (S.C.); 1997
(91) E.L.T. 277 (A.P.) relied on]. [paras 7, 8, 9, 10, 11, 12, 13]
Confiscation and penalty - Seizure of forex and Indian currency along
with concealed gold bars - Failure by passenger carrying to declare currency in
red channel - No foreign currency can be sent out of India or brought into the
country without permission of Reserve Bank of India - Forex (UAE Dirham
1,05,410) carried by passenger was much higher than prescribed limit under
Foreign Exchange Management Act, 1999 read with Foreign Exchange Man-
agement (Export and Import of Currency) Regulations, 2000 - An attempt to
smuggle foreign currency and Indian currency ‘prohibited’ and merits confis-
cation - Said currency fell under category of “prohibited goods” - Currencies
correctly confiscated - Keeping in view of gravity of offence order of Commis-
sioner (Appeals) in reducing penalty under Section 112 of Customs Act, 1962
from ` 30 lacs to ` 5 lacs erroneous and set aside - Not case for imposition of
penalty under Section 114AA ibid and order of Commissioner (Appeals) waiv-
ing penalty under said Section upheld - Order-in-Appeal in releasing DD
amounting to ` 12 lac meant for deposit in NRE Account and Indian currency
amounting to ` 12,500 upheld - Sections 2(33), 111(d), 111(m), 111(o) and 112 of
Customs Act, 1962. [2017 (358) E.L.T. 140 (Bom.) applied] [paras 15, 16, 17]
Applications disposed of
CASES CITED
Commissioner v. Samynathan Murugesan — 2009 (247) E.L.T. 21 (Mad.) — Referred ................. [Para 11]
Naresh J. Sukhawani v. Union of India — 1996 (83) E.L.T. 258 (S.C.) — Referred ........................... [Para 2]
Om Prakash Bhatia v. Commissioner — 2003 (155) E.L.T. 423 (S.C.) — Referred .......................... [Para 11]
Provash Kumar Dey v. Inspector — 1987 (31) E.L.T. 13 (Cal.) — Referred ...................................... [Para 10]
Rajendra G. Bhutada v. Union of India — 2017 (358) E.L.T. 140 (Bom.) — Applied ..................... [Para 17]
Ram Kumar v. Commissioner — 2015 (320) E.L.T. 368 (Del.) — Referred ....................................... [Para 16]
Samynathan Murugesan v. Commissioner — 2010 (254) E.L.T. A15 (S.C.) — Referred ................ [Para 11]
Shaik Jamal Basha v. Government of India — 1997 (91) E.L.T. 277 (A.P.) — Relied on ................. [Para 12]
Surjeet Singh Chhabra v. Union of India — 1997 (89) E.L.T. 646 (S.C.) — Relied on ....................... [Para 8]
Universal Cans & Containers Ltd. v. Union of India — 1993 (64) E.L.T. 23 (Del.)
— Referred ....................................................................................................................................... [Para 10]
DEPARTMENTAL CLARIFICATION CITED
C.B.E. & C. Instruction F. No. 495/5/92-Cus.-VI, dated 10-5-1993 .................................................. [Para 12]
[Order]. - This order is being passed in pursuance of the order of
Hon’ble High Court of [Rajasthan at] Jaipur dated 1-5-2019 in respect of D.B. Civ-
il Writ Petition No. 12600/2018 [2020 (372) E.L.T. 671 (Raj.)]. Vide this writ peti-
tion Rajasthan High Court has set aside G.O.I. Order No. 65/18-Cus., dated 13-4-
2018 in respect of Revision Application No. 380/15-A/2015-R.A., dated 19-5-2015
filed by the Commissioner of Customs (Preventive), Jodhpur. The Honourable
court has directed that “...without commenting on the merits of the case, we are per-
suaded to set aside the order passed by the revisional authority dated 13-4-2018 and re-
mit the matter back to the revisional authority for clubbing the Revision Petition Nos.
EXCISE LAW TIMES  1st June 2020  217