In the case of concealment of foreign currency, the Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal( CESTAT ) remanded the matter for adjudication on confiscation of currency under the Customs Act, 1962.
The Air Intelligence Unit intercepted a passenger by the name of Mujeeb Rehman on 7.12.1994. On examination, various countries foreign currency equal to Rs.1,19,54,092/- were found concealed by him. The currency was concealed inside white cloth pouches tied around the waist, thighs and calf of the pax. They also found a piece of paper containing “ALMAS EXCHANGE DUBAI 256463256445”.
After detailed investigations, the Original Authority confiscated the foreign currency and imposed a penalty on all the 21 noticees relevant to the case. Out of these 21 noticees, 6 noticees preferred revision application before the Government of India which was rejected, the remaining noticees accepted the Order-in Appeal except Mr C. M. Abdul Razak, the present appellant.
The counsel on behalf of the appellant submitted that on the very same set of facts which was the subject matter of adjudication, the appellant was prosecuted along with others for the alleged offences under Section 135 of the Customs Act, 1962. The Trial Court on merits found no material to connect the appellant to the seizure and has passed an order of acquittal which has become final.
The revenue on its appeal claimed that in the absence of any decision by the Commissioner on the proposal made in the show cause notice for confiscation of the currency and the vehicle, the issue of ownership of the currency and vehicle and penalty stands open. Therefore, it is submitted that the de novo proceedings are not as per the directions of the CESTAT, hence the matter should be remanded for deciding afresh.
A two-member bench comprising of Mr P A. Augustian, Member (Judicial) and Mrs R Bhagya Devi, Member (Technical) observed that the Order-in-Original passed by the Deputy Commissioner was set aside by CESTAT and therefore, the Orderin-Original had become null and void.
Accordingly, the CESTA allowed the appeal of the Revenue and remanded the matter to the Commissioner to decide the issue of confiscation of foreign currency and vehicle having Registration No.KRM-1911 as proposed in the show cause notice.
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